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of <h1>Tribunal classifies fuel injection nozzles under engine parts, emphasizing function and connection.</h1> <h3>COMMISSIONER OF C. EX., MADRAS Versus LUCAS TVS LTD.</h3> COMMISSIONER OF C. EX., MADRAS Versus LUCAS TVS LTD. - 1999 (107) E.L.T. 125 (Tribunal) Issues:Classification of nozzles used in the Fuel Injection system - Heading 8409 (I.C. engine) vs. Heading 8418 (Fuel Injection pump)Analysis:1. The appeal by Revenue challenges the Order-in-Appeal regarding the classification of nozzles used in the Fuel Injection system. The dispute revolves around whether the nozzles should be classified under Heading 8409 as part of an internal combustion engine or under Heading 8418 as part of the Fuel Injection pump. The Asst. Collector of Central Excise initially classified the product under Heading 8409 as part of an I.C. Engine.2. The Revenue argues for classification under Heading 8409 based on the majority view in a previous case and references from the HSN regarding parts of internal combustion engines. The definition of 'Nozzle' from the Chambers Science and Technology Dictionary supports this argument, emphasizing the connection of the Injector Nozzle to the cylinder head and its location beside the inlet valves.3. The Respondents counter that the nozzles are typically manufactured by fuel injection pump manufacturers like MICO and themselves, not diesel engine manufacturers. They argue that the nozzles have a closer association with the fuel injection pump, as they are calibrated together. The Respondents also question the binding nature of the HSN and distinguish a previous case based on the interpretation of a notification, not the classification of the product.4. The Tribunal notes that the central issue is the classification of the nozzles under either Heading 8413 (Fuel Injection pump) or Heading 8409 (I.C. Engine). Referring to a previous case, the Tribunal emphasizes that components integral to a machine are considered parts of the machine as a whole. The decision in the previous case supports the classification of nozzles as parts of internal combustion diesel engines.5. Further analysis reveals that the nozzle's function is to introduce pressurized fuel into the cylinder head for combustion, complementing the fuel injection pump's role in delivering fuel at a calibrated pressure. The Tribunal emphasizes the physical connection of the nozzle to the cylinder head and its essential role in the combustion process, distinguishing it from the fuel injection pump's function.6. The Tribunal rejects the argument that the manufacturer of the nozzle determines its classification, emphasizing the functional role and physical attachment of the nozzle to the internal combustion engine. The decision upholds the Revenue's appeal, setting aside the Order-in-Appeal and restoring the classification of the nozzle under Chapter Heading 8409 as part of the internal combustion engine.
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