https://www.taxtmi.com/caselaws?id=96152 Note 2(e) to Section XVII excludes machines and apparatus of Heading Nos. 84.01 to 84.79, and their parts, from the expressions "parts" and "parts and accessories" for Chapter 87; on that basis, hydraulic gear pumps were treated as excluded from Section XVII. The Tribunal relied on the HSN Explanatory Notes and held that the applicants had shown a strong prima facie case for classification relief. The earlier decision on steel and aluminium water tanks was distinguished because those goods fell under Chapter 73 and were not affected by Note 2 to Section XVII. Pre-deposit of duty and penalty was dispensed with and recovery stayed pending appeal. en-us Wed, 25 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96152 Note 2(e) to Section XVII excludes machines and apparatus of Heading Nos. 84.01 to 84.79, and their parts, from the expressions "parts" and "parts and accessories" for Chapter 87; on that basis, hydraulic gear pumps were treated as excluded from Section XVII. The Tribunal relied on the HSN Explanatory Notes and held that the applicants had shown a strong prima facie case for classification relief. The earlier decision on steel and aluminium water tanks was distinguished because those goods fell under Chapter 73 and were not affected by Note 2 to Section XVII. Pre-deposit of duty and penalty was dispensed with and recovery stayed pending appeal. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96152