https://www.taxtmi.com/caselaws?id=90461 A hand-operated product marketed as Dynamatic Hand Pump was held classifiable as a pump for liquids under Heading 8413, because it developed pressure by manual operation and functioned as a direct-entry hand pump rather than a machine with an unspecified individual function under Heading 8479. The reasoning based on hydraulic accumulator notes was inapplicable, since the item did not store hydraulic energy or release fluid in the manner of an accumulator. The product was therefore correctly classified under Heading 8413, and the exemption claimed was allowed. en-us Fri, 13 Feb 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90461 A hand-operated product marketed as Dynamatic Hand Pump was held classifiable as a pump for liquids under Heading 8413, because it developed pressure by manual operation and functioned as a direct-entry hand pump rather than a machine with an unspecified individual function under Heading 8479. The reasoning based on hydraulic accumulator notes was inapplicable, since the item did not store hydraulic energy or release fluid in the manner of an accumulator. The product was therefore correctly classified under Heading 8413, and the exemption claimed was allowed. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90461