https://www.taxtmi.com/caselaws?id=93365 Classification of lubricating oil pump components turned on dominant function: a shaft with a firmly fixed toothed wheel that received rotary power and transmitted it to the pump chamber was treated as a transmission shaft system under Heading 8483.00, while a separate toothed wheel rotating within the pump chamber and creating vacuum for oil pumping was treated as a pump part under Heading 8413.00. The text states that a component transmitting rotary power is classifiable as a transmission shaft, whereas a component performing the pumping function remains a part of the pump regardless of its shape or size. The result was a split classification, giving only partial success to the Revenue appeal. en-us Tue, 21 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93365 Classification of lubricating oil pump components turned on dominant function: a shaft with a firmly fixed toothed wheel that received rotary power and transmitted it to the pump chamber was treated as a transmission shaft system under Heading 8483.00, while a separate toothed wheel rotating within the pump chamber and creating vacuum for oil pumping was treated as a pump part under Heading 8413.00. The text states that a component transmitting rotary power is classifiable as a transmission shaft, whereas a component performing the pumping function remains a part of the pump regardless of its shape or size. The result was a split classification, giving only partial success to the Revenue appeal. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93365