1999 (9) TMI 199

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....for the Respondents. [Order per : P.C. Jain, Vice President]. - We are concerned in this appeal with a question regarding classification of Pump Shaft manufactured by the appellants. It is not denied by the appellants that the said Shaft transmits the power to the Pump. Contention of the appellants, however, is that the Shaft manufatured by them can be used only in a Pump falling under Tarif....

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.... with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 85.43) are to classified with the machines of that kind or in Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with goods of Heading Nos. 85.17 and 85.2....