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        Central Excise

        2002 (3) TMI 525 - AT - Central Excise

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        Appellate Tribunal upholds classification of stainless steel shaft bearings as parts of pumps. The Appellate Tribunal CEGAT, Mumbai upheld the classification of stainless steel shaft bearings as parts of pumps under Heading 8483.00. The ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Appellate Tribunal upholds classification of stainless steel shaft bearings as parts of pumps.

                              The Appellate Tribunal CEGAT, Mumbai upheld the classification of stainless steel shaft bearings as parts of pumps under Heading 8483.00. The manufacturer's appeal was dismissed for failing to substantiate their grounds for interference, with the goods deemed classifiable under Heading 8482.00 as transmission shafts, irrespective of their use with pumps.


                              The Appellate Tribunal CEGAT, Mumbai upheld the classification of stainless steel shaft bearings under Heading 8483.00 as parts of pumps. The manufacturer's appeal was dismissed as they failed to substantiate their grounds for interference. The goods were deemed classifiable under Heading 8482.00 as transmission shafts, regardless of their use with pumps.
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