Pump spare parts classification under Heading 8413.00 supports exemption for rubber and sheet-metal components.

Oil seals and shaft sleeves manufactured as spare parts of power driven pumps were classifiable as pump parts under Heading 8413.00, not under Chapter 83 for miscellaneous base-metal articles or Heading 84.83 for transmission shafts, because their function and use were integrally connected to the pumps. The exemption under Notification No. 155/86-C.E. was therefore admissible to both items, as the notification applied to spare parts of power driven pumps and could not be denied merely because the goods were made of rubber or sheet metal.

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Issues: Whether oil seals and shaft sleeves manufactured as spare parts of power driven pumps were correctly classified under Heading 8413.00 and whether the benefit of Notification No. 155/86-C.E. dated 01-03-1986 was admissible.

Analysis: Oil seals, being made of rubber and designed as parts of power driven pumps, could not be classified under Chapter 83, which covers miscellaneous articles of base metals. They were rightly treated as parts of pumps for liquids under Heading 8413.00. Shaft sleeves, being sheet metal sleeves used to prevent wear and tear of the shaft and forming part of the power driven pump, also fell under Heading 8413.00 rather than Heading 84.83, which concerns transmission shafts. Since both items were spare parts of power driven pumps, the exemption notification was applicable.

Conclusion: The classification under Heading 8413.00 was upheld and the benefit of the notification was correctly extended to both items, in favour of the assessee.

Ratio Decidendi: Parts made for and used in power driven pumps are classifiable under Heading 8413.00 as pump parts, and an exemption notification applicable to such spare parts cannot be denied merely because the articles are made of rubber or sheet metal.

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