https://www.taxtmi.com/caselaws?id=91763 Sleeves used to protect the shaft in a power driven pump were held to be classifiable as part of the pump under Tariff Heading 84.13, not as part of the shaft under Tariff Heading 84.83. Their function was limited to guarding the shaft against wear, corrosion and erosion; they did not perform the shaft's operating function, and the pump could work without them. On that functional test, the sleeves were treated as pump components rather than shaft components, consistent with the nature of the article and the Tribunal's earlier view on the same product. The Revenue's appeal was rejected. en-us Wed, 07 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91763 Sleeves used to protect the shaft in a power driven pump were held to be classifiable as part of the pump under Tariff Heading 84.13, not as part of the shaft under Tariff Heading 84.83. Their function was limited to guarding the shaft against wear, corrosion and erosion; they did not perform the shaft's operating function, and the pump could work without them. On that functional test, the sleeves were treated as pump components rather than shaft components, consistent with the nature of the article and the Tribunal's earlier view on the same product. The Revenue's appeal was rejected. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91763