9911796707
TMI Blog1999 (12) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... ng oil pump, which consists of two components. They are: (a) shaft with toothed wheel firmly fixed thereto; and (b) mere toothed wheel which functions as an impeller for the said lubricating pump. Item (a) above rotates the item (b) above in the pump chamber at high speed. Item at (b) above by the said rotation create vacuum inside the chamber by which lubricating oil is collected and thereafter pumped out of the pump. 3. While the order in appeal impugned has classified both these items under heading 8413.00 of the Central Excise Tariff Act, 1985, the Revenue seeks classification of both these items under 8483.00 as transmission shaft and gears. The order in original classified these two together under heading 8483 which had been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the item at (b) above would be classifiable under heading 8413.00 and not as gear system. To that extent the order impugned has correctly classified the said item. 6. With respect to the item at (a) above, the learned Counsel submits that since the shaft is designed to operate only within the confines of pump chamber, therefore, it cannot be said that it is used for transmission of power. On the contrary it is only used to create the said vacuum. Therefore, this item also needs to be correctly classified under 8413.00 as part of pump and it is not transmission shaft at all. 6. We have carefully considered the rival submissions and records of the case. We have also seen the sample of the opened up pump chamber and the rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of which the toothed wheel also rotates at high speed . But we find that thereafter, since this toothed wheel rotates in freedom, the axle on which it is mounted does not act like gear, and the output the said rotory power is not further transmitted thereon to any other machine to be connected to it. In fact there is no output shaft or pulley and the power is used by this toothed wheel to create a vacuum for the purposes of pumping lubricating oil. It is well laid down that pump impeller irrespective of the shape or size would be classifiable as parts of pump. Therefore, the item at (b) would be rightly classifiable under 8413.00 and to this extent there is no infirmity in the order-in-appeal impugned. 8. It is made clear that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of issue of show cause notice would not be covered by the said decision. In this case, show cause notice dated 28-1-1993 for the period 1-7-1992 to 31-12-1992 as amended by addendum dated 7-4-1993 raised the issue of re-classification for the first time. Demand for this period being retrospective would be hit by the decision of the Hon ble Supreme Court. The demand raised by subsequent show cause notices are only in continuation of the first show cause notice and therefore they would not be hit by limitation as ruled by the Apex Court in the case cited supra. 9. In view of the aforesaid analysis and finding we modify the order in appeal impugned before us to the extent that the item at (a) above has to be classified under headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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