2005 (3) TMI 551

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.... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. -  The dispute is about classification of "Reciprocating Pumps" - (Vehicle Washers) manufactured by the appellant. Under the impugned order, it was classified under Heading No. 84.24 overruling the appellant's claim for classification under Heading 84.13. 2. Though, the matter is posted....

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....d 21-8-1982 and Circular No. 224/58/96-C.E., dated 26-6-1996. In the second Circular dated 26-6-1996, the Board clarified as under :- "2. The matter has been examined in depth. Board in its F. No. 151/13/92-CX. 4 (Pt.) (Circular No. 11/11/94, dated 2-2-1994) has held that electric motors or rotors or stators are components parts of P.D. Pumps. Following the same analogy, the prime mover, i....