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TMI Blog2003 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... both these items in Heading 87.10 of the Central Excise Tariff as parts of the tank and claimed total exemption from duty contained in entry 245 of the table to Notification 5/98, which exempts from duty parts of main battle tank classifiable in specified chapters of the tariff, including Chapter 87. The notice issued to the assessee proposed to deny the exemption on the ground that the goods were not classifiable in Chapter 87 they were classifiable in Heading 84.09 - parts suitable for use solely or principally or solely with internal combustion engines. It called upon the assessee to show cause when the goods should not be classifiable in Heading 84.09, why the exemption claimed by the assessee should not be denied and duty payable cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal Terms defines supercharger to be An air pump or blower in the intake system of an internal combustion engine used to increase the weight of air charge and consequent power output from a given engine size. It is, therefore, correctly classifiable as an air pump in Heading 84.14. The fuel injection system supplied by the respondent consists of the fuel pump including booster pump, high pressure pipes and injection assembly. There is not a separate heading in the tariff for fuel injection equipment; the component of this system will have to be classified separately on merits. The items such as fuel pump etc. which are separately classifiable in other heading of this chapter will be excluded from this chapter by application of Note 2(e) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvedic medicines manufactured by the assessee in Heading 3003.30. The Tribunal, on appeal, classified the goods as confectionery in Heading 17.04. In Reckitt Colman of India Ltd., the Tribunal justified the denial of an exemption notification to the patent barley manufactured by the assessee on the ground that it was a preparation of flour and hence excluded by the exemption, although the department s case earlier was that the goods being a preparation of starch, they were exempted by the notification. In Prince Khadi Woollen Handloom Prod. Coop. Indl. Society, the original contention of the department was that the exemption was not available to the assessee because it did not satisfy the condition of being registered as handloom cooperativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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