1997 (12) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : S.S. Kang, Member (J)]. -  The revenue filed this appeal against the order-in-appeal passed by the Collector of Customs (Appeals), Cochin. In the impugned order the Collector of Customs held that the pump imported by the respondents which is used for pumping grease from the reservoir to the master feeder block is classifiable under sub-heading No. 8413.81 of the Customs Tari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the master feeder block and therefore cannot be considered as pump type automatic grease machine. The function of the pump is not to distributing the grease to the various parts of the machine. 5. The Tariff Heading 84.79 provides as under :   84.79 Machines and Mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to pumping the grease from the reservoir to the master feeder block and cannot, therefore, be considered as a pump type automatic machine greaser. The function of distributing the grease to the various lubrication points is not done by the said pump. In this connection it is relevant to refer to H.S.N. notes at page 1159 under Chapter 84 wherein it has been stated that Heading No. 84.13 cover mo....