Engine component classification under Tariff Heading 84.83 prevails where the imported coupling is an integral part of the engine.

An imported coupling used to connect the drive shaft with the fuel injection pump of an internal combustion engine was treated as an integral part of the engine. Applying Note 2(e) of Section XVII, articles of Heading 84.83 that constitute integral engine parts are excluded from Chapter 87. The coupling was therefore classified under Tariff Heading 84.83 rather than as an ordinary transmission part under Chapter 87, and the lower authority's classification was set aside.

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Issues: Whether the imported coupling was classifiable under Tariff Heading 84.83 as a component part of the engine or under Chapter 87 of the Customs Tariff Act, 1975.

Analysis: The imported coupling was used to connect the drive shaft with the fuel injection pump of the internal combustion engine. Note 2(e) of Section XVII excludes articles of Heading 84.83 from Chapter 87 where they constitute an integral part of engines or motors. The coupling was treated as an integral part of the engine rather than as an ordinary transmission part falling under Chapter 87.

Conclusion: The product was held classifiable under Tariff Heading 84.83, and the view that it fell under Chapter 87 was rejected.

Final Conclusion: The appeal succeeded and the classification adopted by the lower authority was set aside, with consequential relief to the appellants.

Ratio Decidendi: Where an imported component constitutes an integral part of an engine or motor, it is excluded from Chapter 87 and classified under the heading applicable to that engine component.

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