https://www.taxtmi.com/caselaws?id=84872 A precision gear pump imported for pumping and measuring liquids was held classifiable under Heading 84.10(1) because the technical literature showed it was a pump, not gear per se. It therefore could not be classified as gears under Heading 84.63. The item also did not fall under Heading 84.38(1), as that heading was confined to auxiliary machinery and parts or accessories of the kind contemplated by the relevant examples, which did not cover this pump. The explanatory notes to Heading 84.10 expressly included liquid pumps, including pumps fitted with measuring devices and gear pumps of various types, so the department's appeal failed. en-us Tue, 14 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84872 A precision gear pump imported for pumping and measuring liquids was held classifiable under Heading 84.10(1) because the technical literature showed it was a pump, not gear per se. It therefore could not be classified as gears under Heading 84.63. The item also did not fall under Heading 84.38(1), as that heading was confined to auxiliary machinery and parts or accessories of the kind contemplated by the relevant examples, which did not cover this pump. The explanatory notes to Heading 84.10 expressly included liquid pumps, including pumps fitted with measuring devices and gear pumps of various types, so the department's appeal failed. Case-Laws Customs Tue, 14 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84872