https://www.taxtmi.com/caselaws?id=50161 A hydraulic pump supplied with a hydraulic press was treated as classifiable under Heading 84.13 as a pump for liquids, because it retained an independent identity and was specifically covered by its own tariff heading. Separate invoicing, ordering, description in technical literature and separate charging supported classification on that basis. Section Note 2(a) of Section XVI required goods falling within a specific heading to be classified there, while Section Note 4 did not apply because the pump was not merely a component giving the press a single defined function. The HSN Explanatory Notes also supported separate classification even where the pump was specially designed to work with the machine. en-us Fri, 07 Jul 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50161 A hydraulic pump supplied with a hydraulic press was treated as classifiable under Heading 84.13 as a pump for liquids, because it retained an independent identity and was specifically covered by its own tariff heading. Separate invoicing, ordering, description in technical literature and separate charging supported classification on that basis. Section Note 2(a) of Section XVI required goods falling within a specific heading to be classified there, while Section Note 4 did not apply because the pump was not merely a component giving the press a single defined function. The HSN Explanatory Notes also supported separate classification even where the pump was specially designed to work with the machine. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50161