https://www.taxtmi.com/caselaws?id=95447 Parts of fuel injection pumps for ICP engines were classified with the parent pump under Heading 8413.91, because the HSN Explanatory Notes excluded injection pumps from Heading 84.09 and placed fuel injection pumps within Heading 84.13. As the goods fell under Heading 84.13, the exemption claimed under Notification No. 172/89 was unavailable, including under Serial Nos. 7 and 11 of the notification table. The classification under Heading 8413.91 was upheld and the exemption claim rejected. en-us Thu, 25 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 14:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95447 Parts of fuel injection pumps for ICP engines were classified with the parent pump under Heading 8413.91, because the HSN Explanatory Notes excluded injection pumps from Heading 84.09 and placed fuel injection pumps within Heading 84.13. As the goods fell under Heading 84.13, the exemption claimed under Notification No. 172/89 was unavailable, including under Serial Nos. 7 and 11 of the notification table. The classification under Heading 8413.91 was upheld and the exemption claim rejected. Case-Laws Customs Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95447