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TMI Blog2001 (7) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... oods declared to be parts of fuel injection pump. The classification of the goods was claimed under Heading 84.13 of the Tariff as parts of pumps. Examination by the department of the goods showed that these were initially the goods put up in sets. The goods were described as "overhaul kit for fuel injection pump". As we have an example, the kit spaco 07185 consisted of following items. One number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in cases where values are available the highest rate of duty applicable to goods under 4016.99 not be applied under Section 19(b). After considering the cause shown and hearing the importer, the Dy. Commissioner ordered the classification of the goods only of rubber ring under Heading 40.16. This was conceded by the importer and not disputed. The remaining goods were levied to duty by invoking th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.84. This ground is not acceptable. The Commissioner (Appeals) did not order classification of the goods as gaskets because he found them to be gaskets. He found them to be a set consisting of gasket and other items. He found the gasket to confer the essential character of the set. The application of this Notes is inappropriate. 5. The decision of the Tribunal in CCE v. Spic Ltd. - 1998 (97) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets tend to get worn out and therefore stop providing the air tight seal that they are required to provide. To replace the gasket fuel injection pumps has to be dismanted, entailing removal number of parts which are very small and may get lost in the process, or some of which may be damaged. The kit provides such parts of the fuel injection pump so that the replacement could take place with ease. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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