TaxTMI 
TaxTMI 
1999 (12) TMI 310
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....fication of the sub-assembly used in lubricating oil pump, which consists of two components. They are: (a) shaft with toothed wheel firmly fixed thereto; and (b) mere toothed wheel which functions as an impeller for the said lubricating pump. Item (a) above rotates the item (b) above in the pump chamber at high speed. Item at (b) above by the said rotation create vacuum inside the chamber by which lubricating oil is collected and thereafter pumped out of the pump. 3. While the order in appeal impugned has classified both these items under heading 8413.00 of the Central Excise Tariff Act, 1985, the Revenue seeks classification of both these items under 8483.00 as transmission shaft and gears. The order in original classified these two to....
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....nised as part of only a lubricating pump and therefore, the item at (b) above would be classifiable under heading 8413.00 and not as gear system. To that extent the order impugned has correctly classified the said item. 6. With respect to the item at (a) above, the learned Counsel submits that since the shaft is designed to operate only within the confines of pump chamber, therefore, it cannot be said that it is used for transmission of power. On the contrary it is only used to create the said vacuum. Therefore, this item also needs to be correctly classified under 8413.00 as part of pump and it is not transmission shaft at all. 6. We have carefully considered the rival submissions and records of the case. We have also seen the sample of ....
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....is transmitted by it to this toothed wheel because of which the toothed wheel also rotates at high speed . But we find that thereafter, since this toothed wheel rotates in freedom, the axle on which it is mounted does not act like gear, and the output the said rotory power is not further transmitted thereon to any other machine to be connected to it. In fact there is no output shaft or pulley and the power is used by this toothed wheel to create a vacuum for the purposes of pumping lubricating oil. It is well laid down that pump impeller irrespective of the shape or size would be classifiable as parts of pump. Therefore, the item at (b) would be rightly classifiable under 8413.00 and to this extent there is no infirmity in the order-in-appe....