1999 (4) TMI 245

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..... n before us in this appeal is classification of sleeves used for protecting the shaft in power driven pump (P.D. Pump). 2. Lower appellate authorities has classified the said products as sleeves under Tariff Heading 84.13 as part of P.D. Pump whereas the Revenue contends that sleeves are part of shaft which are classifiable under Tariff Heading 84.83. Therefore by application of Section Note 2, .....

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..... ting authority is always at liberty and duty bound to pass correct order. We are of the view that the impugned order before us is correct because the function of the sleeves is merely to protect the shaft and not to partake in its function. 4. We find that our view is further fortified with the judgment of the Tribunal in the case of C.C.E., Pune v. Kirloskar Brothers Ltd., reported in 1995 (76) .....

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