Functional classification of pump sleeves: protective sleeves were treated as pump parts, not shaft parts, and the Revenue's appeal failed.

Sleeves used to protect the shaft in a power driven pump were held to be classifiable as part of the pump under Tariff Heading 84.13, not as part of the shaft under Tariff Heading 84.83. Their function was limited to guarding the shaft against wear, corrosion and erosion; they did not perform the shaft's operating function, and the pump could work without them. On that functional test, the sleeves were treated as pump components rather than shaft components, consistent with the nature of the article and the Tribunal's earlier view on the same product. The Revenue's appeal was rejected.

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Issues: Whether sleeves used for protecting the shaft in a power driven pump were classifiable as part of the pump under Tariff Heading 84.13 or as part of the shaft under Tariff Heading 84.83.

Analysis: The sleeves did not perform the function of the shaft and the pump could function without them. Their role was confined to protecting the shaft from wear, corrosion, and erosion. On that functional assessment, the sleeves were not to be treated as part of the shaft. The classification adopted by the lower appellate authority was supported by the nature of the article and the Tribunal's earlier view on the same product.

Conclusion: The sleeves were correctly classified as part of the power driven pump under Tariff Heading 84.13 and not as part of the shaft under Tariff Heading 84.83. The Revenue's appeal was rejected.

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