1999 (4) TMI 245

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.... per : P.C. Jain, Vice President]. - The question before us in this appeal is classification of sleeves used for protecting the shaft in power driven pump (P.D. Pump). 2. Lower appellate authorities has classified the said products as sleeves under Tariff Heading 84.13 as part of P.D. Pump whereas the Revenue contends that sleeves are part of shaft which are classifiable under Tariff Headi....