https://www.taxtmi.com/caselaws?id=331821 Parts such as pump shafts, when themselves covered by a specific heading in Chapter 84, are classified under that heading rather than as general parts of power driven pumps. Note 2(a) to Section XVI of the Central Excise Tariff Act, 1985 requires classification in the specific heading even where the parts are machined, tailor-made, or used only with a particular machine. The commentary also notes that earlier authorities support this approach and that the claim for exemption on captively consumed goods was not accepted on the facts discussed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 02 Sep 2016 14:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331821 Parts such as pump shafts, when themselves covered by a specific heading in Chapter 84, are classified under that heading rather than as general parts of power driven pumps. Note 2(a) to Section XVI of the Central Excise Tariff Act, 1985 requires classification in the specific heading even where the parts are machined, tailor-made, or used only with a particular machine. The commentary also notes that earlier authorities support this approach and that the claim for exemption on captively consumed goods was not accepted on the facts discussed. Case-Laws Central Excise Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331821