https://www.taxtmi.com/caselaws?id=114477 Centrifugal pumps used in air-conditioning systems and power plants were held classifiable under Heading 8413 as pumps for liquids, because the goods were themselves specifically covered by that heading. Their use in circulating water for air-conditioning or cooling systems did not make them parts of air-conditioning machines under Heading 8415, and their use in power plants did not place them under Heading 8410, particularly where the turbines involved were steam turbines rather than hydraulic turbines. Applying Section Note 2(a) to Section XVI, a specifically described article remains classified in its own tariff heading even if designed for use with another machine, so the contrary duty, penalty and interest demands could not survive. en-us Mon, 02 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114477 Centrifugal pumps used in air-conditioning systems and power plants were held classifiable under Heading 8413 as pumps for liquids, because the goods were themselves specifically covered by that heading. Their use in circulating water for air-conditioning or cooling systems did not make them parts of air-conditioning machines under Heading 8415, and their use in power plants did not place them under Heading 8410, particularly where the turbines involved were steam turbines rather than hydraulic turbines. Applying Section Note 2(a) to Section XVI, a specifically described article remains classified in its own tariff heading even if designed for use with another machine, so the contrary duty, penalty and interest demands could not survive. Case-Laws Central Excise Mon, 02 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114477