https://www.taxtmi.com/caselaws?id=390982 Fuel pump unit assemblies imported for two-wheelers were held classifiable under heading 8413 as pumps for liquids, not under heading 8409 as parts of engines, because Section Note 2 to Section XVI requires goods specifically covered by a Chapter 84 heading to be classified in that heading rather than as residual parts. The HSN notes and classification principles supported the specific heading for pumps, including pumps used for fuel, lubricating or cooling media in internal combustion piston engines. On limitation, continued adoption of the same wrong classification across numerous bills of entry was treated as intentional misstatement, so the extended period was available and the demand was not time-barred. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390982 Fuel pump unit assemblies imported for two-wheelers were held classifiable under heading 8413 as pumps for liquids, not under heading 8409 as parts of engines, because Section Note 2 to Section XVI requires goods specifically covered by a Chapter 84 heading to be classified in that heading rather than as residual parts. The HSN notes and classification principles supported the specific heading for pumps, including pumps used for fuel, lubricating or cooling media in internal combustion piston engines. On limitation, continued adoption of the same wrong classification across numerous bills of entry was treated as intentional misstatement, so the extended period was available and the demand was not time-barred. Case-Laws Customs Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390982