https://www.taxtmi.com/caselaws?id=116973 Vertical turbine pump classification turns on the component performing the principal pumping function. The Tribunal applied the principle for composite machinery that classification follows the part that carries out the essential function, and held that the bowl assembly performs the pumping action while the column and shaft assembly and discharge head assembly merely support, house, and facilitate liquid movement. It also found Notes 3 and 4 to Section XVI inapplicable because the assemblies did not form a composite machine with complementary functions or equal contribution to a single defined function. The assemblies were therefore not treated as exempt parts of the pump. en-us Tue, 11 Jan 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116973 Vertical turbine pump classification turns on the component performing the principal pumping function. The Tribunal applied the principle for composite machinery that classification follows the part that carries out the essential function, and held that the bowl assembly performs the pumping action while the column and shaft assembly and discharge head assembly merely support, house, and facilitate liquid movement. It also found Notes 3 and 4 to Section XVI inapplicable because the assemblies did not form a composite machine with complementary functions or equal contribution to a single defined function. The assemblies were therefore not treated as exempt parts of the pump. Case-Laws Central Excise Tue, 11 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116973