2000 (7) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (J)]. - The dispute in the present appeal is as to whether the Hydraulic Pump manufactured by the appellants and supplied with the Hydraulic Press, would be classifiable under Heading 84.13 as Hydraulic Pump or the same would be classifiable under Heading 84.53 along with the Hydraulic Press. There is no dispute about the classification of the Hydraulic Press which, both sides agree, falls....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or not fitted with a measuring device; liquid elevators 84.53 8453.00 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines" A bare reading of the above entries would show that the same do not include the parts or accessories of the machinery specified therein. On....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in their respective Headings. As the Hydraulic Pump has been specifically classified in the Tariff Schedule by Tariff Sub-Heading 8413.00, we agree with the submissions of the appellants that as per Section Note 2(a), the Pumps would be better classified under Heading 8413.00. Merely because the Press and Pump have to function together with each other, there is no justification for classifying t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be applicable. The said Section Note is applicable in a condition where a particular machine consists of individual components as indicated, to contribute together to a clearly defined function covered by one of the Headings in Chapter 84 or Chapter 85. In view of our findings above that Pump cannot be considered to be a component of Hydraulic Press, the said Section Note would not apply. For arri....