https://www.taxtmi.com/caselaws?id=89844 Injector nozzles used in a diesel engine's fuel injection system were treated as parts of the internal combustion engine rather than parts of the fuel injection pump. The classification turned on the nozzle's essential function: it receives fuel already pressurised by the pump and injects it into the combustion chamber, and it is tightly affixed to the engine to prevent leakage and loss of compression. The pump's role was limited to delivering fuel at the calibrated pressure and rate. Ancillary use in pump calibration and manufacture by the same maker did not change the nozzle's essential character. Classification under Heading 8409 was therefore upheld. en-us Fri, 28 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89844 Injector nozzles used in a diesel engine's fuel injection system were treated as parts of the internal combustion engine rather than parts of the fuel injection pump. The classification turned on the nozzle's essential function: it receives fuel already pressurised by the pump and injects it into the combustion chamber, and it is tightly affixed to the engine to prevent leakage and loss of compression. The pump's role was limited to delivering fuel at the calibrated pressure and rate. Ancillary use in pump calibration and manufacture by the same maker did not change the nozzle's essential character. Classification under Heading 8409 was therefore upheld. Case-Laws Central Excise Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89844