2003 (1) TMI 166

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....ation in these appeals is the classification of various goods which formed part of the pumps that KSB Pumps Ltd. manufactured. The assessee had initially classified these goods in Heading 84.13 as parts of pumps. The department was of the view that this classification was not correct and issued notices proposing to amend the classification. Adjudicating on these notices, the Assistant Commissioner....

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.... From the description that we have seen of the goods, they bore the part of the shaft that runs between the pump and electric motor, helping to transmit the power. The parts of shaft are classifiable in Heading 84.83 which includes transmission shafts and their parts. We, therefore, think that these goods are to be correctly classifiable in Heading 84.83. 3. We have seen the affidavit filed by He....

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.... 4. The intermediate bearing, again "fitted in between two flanges of the column pipes, keeping the shaft in the centre" is clearly in the nature of plain shaft and would be classifiable in Heading 84.83. 5. The thrust bearing plate, it is accepted by the Counsel for the assessee, is part of the bearing hose and hence classifiable in Heading 84.83. 6. The shaft protection sleeve, which runs al....