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Issues: Whether parts of fuel injection pumps for ICP engines were classifiable under Heading 8413.91 rather than Heading 8409.99, and whether the goods were entitled to exemption under Notification No. 172/89.
Analysis: Injection pumps were excluded from Heading 84.09 according to the HSN Explanatory Notes. Fuel injection pumps were held to fall under Heading 84.13, and parts of such pumps were therefore classifiable under Heading 8413.91. Since the goods fell within Heading 84.13, the claimed exemption under Serial No. 7 of Notification No. 172/89 was unavailable. The goods were also excluded by Serial No. 11 of the notification table.
Conclusion: The classification under Heading 8413.91 was upheld and the exemption claim was rejected.
Final Conclusion: The impugned order was sustained and the appeal failed.
Ratio Decidendi: Parts of fuel injection pumps are classifiable with the parent pump under Heading 8413.91, and exemption notifications confined to goods of other headings cannot be claimed when the goods are expressly excluded or do not fall within the notified heading.
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