1997 (7) TMI 389

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..... Body NRV - Q12 1. 8481.80        Cone NRV - 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 Stag .....

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..... ral use and are not covered under Section Note 2 of the Section 60 of Central Excise Tariff. 5. Shri A.K. Agarwal, SDR appearing on behalf of the Revenue submitted that these parts are of general use, therefore, these are rightly classified by the Collector (Appeals). He also submits that cable guard 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 f .....

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..... ppellants are exclusively used for the submersible pumps and are not general items and not covered by the headings as indicated by the Collector of Central Excise (Appeals) in the impugned order in respect of Pump Shaft. These items are parts of submersible pumps exclusively used in the submersible pumps. Therefore, 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 .....

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