https://www.taxtmi.com/caselaws?id=49787 Note 2(a) to Section XVI requires parts of machines that are themselves goods classifiable in a specific Chapter 84 or 85 heading to be classified in those own headings, even if they are specially made for power driven pumps. On that reasoning, valves, bearings, bearing covers and crank shafts were treated as independently classifiable goods rather than pump parts. The text also notes that a duty demand for the relevant period depends on whether clearances were made under approved classification lists; where such approval exists, short levy may not arise, but the factual position must be verified before enforceability is decided. en-us Mon, 07 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49787 Note 2(a) to Section XVI requires parts of machines that are themselves goods classifiable in a specific Chapter 84 or 85 heading to be classified in those own headings, even if they are specially made for power driven pumps. On that reasoning, valves, bearings, bearing covers and crank shafts were treated as independently classifiable goods rather than pump parts. The text also notes that a duty demand for the relevant period depends on whether clearances were made under approved classification lists; where such approval exists, short levy may not arise, but the factual position must be verified before enforceability is decided. Case-Laws Central Excise Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49787