9911796707
TMI Blog1997 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... - Q12 2. 8481.80 Bearing Sleeve (Upper) - Q12 3. 7308.49 Bearing Sleeve (Lower) - Q12 4. 7308.49 Ring Insert NRV - Q12 5. 84.83 Cable Guard I Stage - Q12 6. 7308.49 Pump Shaft I Stage - Q12 7. 84.83 2. The Revenue also filed an appeal against the same impugned order with the prayer that the items Cable Guard I Stage Q12 be classified under sub-heading No. 85.38 of the Central Excise Tariff and on the ground that in the impugned order, there is no mention about the legibility of the assessee and under the Notification No. 64/86-C.E., dated 3-4-1986. 3. The appellants M/s. Calama Industries submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uard is nothing but a part protecting the electrical circuit and therefore, rightly classifiable u/h No. 85.38 of the Central Excise Tariff. 6. Heard both sides. In the case, the dispute is regarding the parts of submersible pumps manufactured by the appellants as mentioned above. In the impugned order, the part body NRV 12 and NVR 12 was classified u/s.h. No. 84.81 of the Central Excise Tariff. Heading No. 84.81 of the Tariff provides for taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. We find from the literature supplied by the appellants that these items are Cone NRV and is the part of non-return valves. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, these are correctly classifiable under sub-heading No. 8413 of the Tariff. The Tariff Heading 8413 provides pumps for liquids, whether or not fitted with a measuring device, liquid elevators. By virtue of Section Note the parts of pumps will also be classified with pumps. 8. The Revenue had filed an appeal against the impugned order classifying the cable guard under sub-heading No. 7308.49. As per discussion above, we find that the cable guard is rightly classifiable under Heading No. 84.13 as part of the pumps. 9. The Notification No. 226/86-C.E., dated 3-4-1986 provides exemption to the parts of the power driven pumps classifiable under Heading No. 84.13 of the Tariff. As we held above that these parts are covered under the Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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