https://www.taxtmi.com/caselaws?id=115126 Reciprocating pumps manufactured as vehicle washers were held to be classifiable by their principal function as pumps under Heading 84.13, rather than under Heading 84.24 based on end use. Board circulars and tariff guidance supported classification of power driven pump sets under Heading 84.13, and the principle applied was that composite machines must be classified according to the component or function giving them their essential character. Mere deployment of the pump for a particular use did not justify changing its tariff heading. The classification under Heading 84.24 was therefore rejected, and Heading 84.13 was accepted. en-us Tue, 22 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 10:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115126 Reciprocating pumps manufactured as vehicle washers were held to be classifiable by their principal function as pumps under Heading 84.13, rather than under Heading 84.24 based on end use. Board circulars and tariff guidance supported classification of power driven pump sets under Heading 84.13, and the principle applied was that composite machines must be classified according to the component or function giving them their essential character. Mere deployment of the pump for a particular use did not justify changing its tariff heading. The classification under Heading 84.24 was therefore rejected, and Heading 84.13 was accepted. Case-Laws Central Excise Tue, 22 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115126