https://www.taxtmi.com/caselaws?id=266994 The Tribunal determined that base frames for pumps, despite being designed for specific models, were classified as accessories under 8485.90 rather than integral parts under 8413.90. The decision was based on the finding that the base frames were sold separately from the pumps, indicating their accessory nature. Despite their specific design for each pump set, the Tribunal considered them as parts of machinery in general, leading to the classification under 8485.90 in agreement with the Revenue's argument. The appeal was dismissed, affirming the classification of the base frames under 8485.90. en-us Wed, 19 Aug 2015 00:00:00 +0530 Fri, 23 Dec 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266994 The Tribunal determined that base frames for pumps, despite being designed for specific models, were classified as accessories under 8485.90 rather than integral parts under 8413.90. The decision was based on the finding that the base frames were sold separately from the pumps, indicating their accessory nature. Despite their specific design for each pump set, the Tribunal considered them as parts of machinery in general, leading to the classification under 8485.90 in agreement with the Revenue's argument. The appeal was dismissed, affirming the classification of the base frames under 8485.90. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266994