https://www.taxtmi.com/caselaws?id=89509 Oil seals and shaft sleeves manufactured as spare parts of power driven pumps were classifiable as pump parts under Heading 8413.00, not under Chapter 83 for miscellaneous base-metal articles or Heading 84.83 for transmission shafts, because their function and use were integrally connected to the pumps. The exemption under Notification No. 155/86-C.E. was therefore admissible to both items, as the notification applied to spare parts of power driven pumps and could not be denied merely because the goods were made of rubber or sheet metal. en-us Thu, 10 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89509 Oil seals and shaft sleeves manufactured as spare parts of power driven pumps were classifiable as pump parts under Heading 8413.00, not under Chapter 83 for miscellaneous base-metal articles or Heading 84.83 for transmission shafts, because their function and use were integrally connected to the pumps. The exemption under Notification No. 155/86-C.E. was therefore admissible to both items, as the notification applied to spare parts of power driven pumps and could not be denied merely because the goods were made of rubber or sheet metal. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89509