https://www.taxtmi.com/caselaws?id=95699 Grease oil and lubricating pumps were classified under Heading 8424.00 rather than Heading 8467.00 because Chapter 84 was read with the HSN explanatory notes, and the equipment as a whole was found to be heavy, not hand-held, and arranged as an integral tank-and-pump system. The fact that the administering gun could be held in hand did not change the classification of the complete equipment, since the relevant tariff heading covered the full lubricating apparatus rather than a hand-held tool. The classification under Heading 8424.00 was therefore preferred over Heading 8467.00. en-us Wed, 09 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95699 Grease oil and lubricating pumps were classified under Heading 8424.00 rather than Heading 8467.00 because Chapter 84 was read with the HSN explanatory notes, and the equipment as a whole was found to be heavy, not hand-held, and arranged as an integral tank-and-pump system. The fact that the administering gun could be held in hand did not change the classification of the complete equipment, since the relevant tariff heading covered the full lubricating apparatus rather than a hand-held tool. The classification under Heading 8424.00 was therefore preferred over Heading 8467.00. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95699