https://www.taxtmi.com/caselaws?id=91763 Protective sleeves used on the shaft of a power-driven pump are classifiable as parts of the pump under Tariff Heading 84.13, rather than as parts of the shaft under Tariff Heading 84.83. The sleeves do not perform the shaft's function, and the pump can operate without them; their confined purpose is to protect the shaft against wear, corrosion and erosion. Their functional character therefore supports classification as pump parts, consistent with the earlier classification approach for the same product. 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 Protective sleeves used on the shaft of a power-driven pump are classifiable as parts of the pump under Tariff Heading 84.13, rather than as parts of the shaft under Tariff Heading 84.83. The sleeves do not perform the shaft's function, and the pump can operate without them; their confined purpose is to protect the shaft against wear, corrosion and erosion. Their functional character therefore supports classification as pump parts, consistent with the earlier classification approach for the same product. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91763