<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1997 (12) TMI 236 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=87879</link>
    <description>Tariff classification of an imported grease pump depends on its actual and specific function. The pump transferred grease from a reservoir to a master feeder block, while separate components distributed lubricant to machine points. As its function was confined to pumping grease, it fell within Heading 84.13 as a pump for liquids, specifically sub-heading 8413.81. Heading 84.79, a residual category for machines with individual functions not specified elsewhere, did not apply because Heading 84.13 specifically covered the goods. HSN notes to Chapter 84 supported this functional classification.</description>
    <language>en-us</language>
    <pubDate>Tue, 09 Dec 1997 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 13 Sep 2011 15:33:42 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=124945" rel="self" type="application/rss+xml"/>
    <item>
      <title>1997 (12) TMI 236 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87879</link>
      <description>Tariff classification of an imported grease pump depends on its actual and specific function. The pump transferred grease from a reservoir to a master feeder block, while separate components distributed lubricant to machine points. As its function was confined to pumping grease, it fell within Heading 84.13 as a pump for liquids, specifically sub-heading 8413.81. Heading 84.79, a residual category for machines with individual functions not specified elsewhere, did not apply because Heading 84.13 specifically covered the goods. HSN notes to Chapter 84 supported this functional classification.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Tue, 09 Dec 1997 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=87879</guid>
    </item>
  </channel>
</rss>