2001 (1) TMI 408 - AT - Customs

Tribunal Upholds Classification of Fuel Pump Parts Under Customs Tariff Heading 8413.91

The Appellate Tribunal CEGAT, Mumbai upheld the classification of parts of fuel injection pumps for ICP engines under Customs Tariff Heading 8413.91, ... Classification of goods under Customs Tariff - Exclusion of injection pumps from heading 84.09 - Fuel injection pumps classifiable under heading 84.13 - Parts of fuel injection pumps classifiable under heading 8413.91 - Inapplicability of exemption in Notification No. 172/89 where goods fall under heading 84.13 - Exclusion of parts under Serial No. 11 of the table to Notification No. 172/89Classification of goods under Customs Tariff - Exclusion of injection pumps from heading 84.09 - Fuel injection pumps classifiable under heading 84.13 - Parts of fuel injection pumps classifiable under heading 8413.91 - Parts of fuel injection pumps for ICP engines are classifiable under heading 8413.91 and not under heading 8409.99 - HELD THAT: - The Tribunal accepted the Explanatory Notes (Volume 3, page 1152 of the HSN Explanatory Notes) which exclude injection pumps from heading 84.09 and classify fuel injection pumps under heading 84.13. Consequently, parts of such fuel injection pumps fall within heading 8413.91. The appellant's contention that the goods should be assessed under heading 8409.99 as parts of ignition compression pumps was rejected on this basis. [Paras 3]Classification under heading 8413.91 is correct; assessment under heading 8409.99 is not warranted.Inapplicability of exemption in Notification No. 172/89 where goods fall under heading 84.13 - Exclusion of parts under Serial No. 11 of the table to Notification No. 172/89 - The exemption under Serial No. 7 of the table to Notification No. 172/89 is not available to the imported goods - HELD THAT: - The Tribunal found that Serial No. 7 of the Notification covers goods falling under heading 84.13. Moreover, parts of fuel injection pumps for ICP engines are specifically excluded under Serial No. 11 of the table to the Notification. Therefore the imported parts cannot claim the exemption provided by Serial No. 7. [Paras 3]Benefit of exemption under Notification No. 172/89 is not available to the goods imported.Final Conclusion: The impugned order classifying the goods under heading 8413.91 and denying the claimed exemption is upheld; the appeal is rejected. The Appellate Tribunal CEGAT, Mumbai upheld the classification of parts of fuel injection pumps for ICP engines under Customs Tariff Heading 8413.91, rejecting the appeal of the importers. The goods were found to be correctly assessed under heading 8413.91 according to the Explanatory Notes, and were not eligible for exemption under Notification No. 172/89. The tribunal upheld the impugned order and rejected the appeal.