https://www.taxtmi.com/caselaws?id=83866 The sleeve fitted in a pump was classified as a part of the pump for liquids under Chapter 84.13, not as a part of the shaft under Chapter 84.83. Section Note 2(b) of Section XVI required parts suitable solely or principally for a particular machine to be classified with that machine, but the record did not show that the sleeve was itself a shaft component. Although it protected the shaft from wear and tear, a protective or supporting item does not become part of a different article merely because it assists its function. Classification under Chapter 84.13 was therefore upheld. en-us Fri, 16 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83866 The sleeve fitted in a pump was classified as a part of the pump for liquids under Chapter 84.13, not as a part of the shaft under Chapter 84.83. Section Note 2(b) of Section XVI required parts suitable solely or principally for a particular machine to be classified with that machine, but the record did not show that the sleeve was itself a shaft component. Although it protected the shaft from wear and tear, a protective or supporting item does not become part of a different article merely because it assists its function. Classification under Chapter 84.13 was therefore upheld. Case-Laws Central Excise Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83866