9911796707
TMI Blog2003 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... s goods which formed part of the pumps that KSB Pumps Ltd. manufactured. The assessee had initially classified these goods in Heading 84.13 as parts of pumps. The department was of the view that this classification was not correct and issued notices proposing to amend the classification. Adjudicating on these notices, the Assistant Commissioner classified all the goods in Heading 84.83. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they bore the part of the shaft that runs between the pump and electric motor, helping to transmit the power. The parts of shaft are classifiable in Heading 84.83 which includes transmission shafts and their parts. We, therefore, think that these goods are to be correctly classifiable in Heading 84.83. 3. We have seen the affidavit filed by Hemant M. Bhagwat, Deputy General Manager in the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween two flanges of the column pipes, keeping the shaft in the centre" is clearly in the nature of plain shaft and would be classifiable in Heading 84.83. 5. The thrust bearing plate, it is accepted by the Counsel for the assessee, is part of the bearing hose and hence classifiable in Heading 84.83. 6. The shaft protection sleeve, which runs along part of the length of the shaft in the middl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osing or part therefor, classification claimed by the assessee in Heading 84.13 would have to be accepted. 7. The centring sleeve is stated to be provided to cover the space between the internal diameter of a bearing and the diameter of the shaft around which the bearing is fitted. Such an item can only partake the nature of the shaft or the bearing itself and it is classifiable in Heading 84.83 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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