9911796707
TMI Blog1998 (8) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as well as the impugned order-in-appeal contend its classification under Heading 8418 as part of the Fuel Injection pump. Earlier vide Order-in-Original, dated 20-8-1994, the Asst. Collector of Central Excise had classified the product under Heading 8409 as part of I.C. Engine. 2. Heard learned JDR, S. Kannan who cited the decision in the case of Motor Industries Co. Ltd. v. C.C.E., reported in 1995 (75) E.L.T. 65 (Tribunal), and submitted that the majority view had referred to parts of nozzle and nozzle holders being parts of internal combustion diesel engine. However, the Revenue had filed an appeal before the Hon ble Supreme Court and the same has been admitted as reported in 1996 (82) E.L.T. A116 (S.C.). No stay has been granted ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of diesel engines. Instead, they are normally manufactured by a manufacturer of fuel injection pumps. In this country, there are two such main manufacturers i.e., MICO and the present respondent themselves. Therefore, a car manufacturer will always buy these as an OEM item and fit them to the engine from outside purchase. He further submitted that they had more nexus with the fuel injection pump because such a pump was tuned and calibrated alongwith nozzle and not with the engine. He also referred to the Flow Diagram. He further submitted in this case the HSN was not binding. He distinguished the case of Motor Industries Co. Ltd. (supra) by arguing that the issue therein was only with respect to interpretation of Notification 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly, in the case of Sahney Steel and Press Works Ltd., Bombay v. Union of India Others, reported in 1988 (36) E.L.T. 94, the Hon ble Bombay High Court has held that starter armature which is a part of automobile starter motor is a part of automobile. It is also seen that in the case of Collector of Central Excise v. M.P. (I) Ltd., reported in 1990 (46) E.L.T. 68, the Tribunal has held that a part of a cycle tyre is also a part of bicycle. Hence, it is well settled in law that a component of a machine has to be deemed as a component of the machine taken as a whole. Since it cannot be denied that nozzles and nozzle holders are parts of automobile internal combustion diesel engines, on the ratio of the judgments discussed above, it has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed to cylinder head to deny any chance of loss of compression or leakage. In view of these facts, we find that the nozzle is clearly a part of the internal combustion engine eventhough it may have to be used for the calibration of the fuel injection pump. This calibration of the fuel injection pump is with respect to the nozzle only to the limited effect of regulating pressure to be generated by the pump so that the fine spray is obtained by the nozzle in whatever condition it is. When by wear and tear of the nozzle, this pressure needs to be changed, the pump is recalibrated after the nozzle is also cleared. Merely because, the pump is calibrated depending upon the condition of the nozzle, it does not necessarily follow that the nozzle i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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