1998 (8) TMI 167

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..... uestion involved/herein is classification of a coupling imported by the appellants as component parts of Commercial vehicles for use of connecting drive shaft with fuel injection pump of internal combustion petrol engine of a particular type of vehicle. 2. The Collector of Customs (Appeals) has held that without these couplings both the pump and the engine cannot operate on their own. The coupli .....

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..... do not agree with the findings of the original authority that the shaft couplings being a part of fuel pump is not a part of the engine and therefore benefit of Note 2(e) of Section XVII cannot be taken by the appellants. We are of the view that this note which has been relied upon by the ld. Advocate for the appellants gives the classification for the product in consideration under Tariff Heading .....

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