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TMI Blog2016 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Heading of the CETA, 1985. It is also found that the similar issue of classification of pumps - parts and accessories of power driven pumps (such as shaft, worm wheel, nut washer, gasket, valves, bearing etc.) are classifiable in their respective Heading from 84.80 to 84.84 of CETA, 1985 is finding recording on merits by the Bench in the case of Swelore Engg. P. Ltd. [2000 (2) TMI 141 - CEGAT, COURT NO. II, NEW DELHI] which are directly applicable in the case in hand. Therefore, in view of the foregoing and authoritative judicial pronouncements, the impugned order is upheld. - Decided against the appellant - E/2652/05 - A/89141/16/EB - Dated:- 8-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e argument of the appellant was that there was an error on the part of the first appellate authority to hold that pump shafts were not intended and actually used solely and principally in the manufacture of submersible pumps for handling water. They have also relied upon the HSN Explanatory Note-Chater 84 in Para (B) under head : General at Sr. (6) which talks about classification of the parts of the machine. It is also the Grounds that certain specified parts for which separate Heading has been provided and these parts will go in their respective heading of parts which are specifically provided and in case of Pump Shafts (parts of submersible pump) there is no specific heading provided. In another ground taken by the appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headings. In the present case, parts such as valves, bearings, bearing cover, crank shaft, pulley etc. are covered by Heading Nos. 84.81, 84.84 of the Schedule to the CETA 1985. They are not parts of articles of Headings 84.84, 85.44, 85.45, 85.46 or 85.47 - they are parts of power driven pumps falling under Heading 84.14. By applying the provisions of Note 2(a) to Section XVI, these parts are required to be classified in their respective headings even though they may be machined or tailor-made to be suitable for use for solely or principally with a particular kind of machine viz. power driven pumps. We therefore, uphold the classification arrived at by the lower authorities and reject the contention of the assessees that the disputed item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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