2001(01)LCX0146
IN THE CEGAT, WEST ZONAL BENCH, MUMBAI
Ms. Jyoti Balasundaram, Member (J) and Shri J.H. Joglekar, Member (T)
COMMISSIONER OF CUSTOMS, MUMBAI
Order No. 266/2001-WZB/C-II, dated 25-1-2001 in Appeal No. C/700-R/96-Bom.
Advocated By : Shri Jitendra Shah, Partner, for the Appellant.
Shri A.K. Jain, DR, for the Respondent.
[Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order passed by Collector of Customs (Appeals) Bombay, upholding the order of the Assistant Collector who has classified parts of fuel injection pumps for ICP engines under Customs Tariff Heading 8413.91, and rejected the appeal of the importers.
2. Shri Jitendra Shah partner of the appellant states that the goods are to be assessed under heading 8409.99 as parts of Ignition Compression pumps. The ld. DR reiterates the findings of the lower appellate authority and supports the impugned order.
3. We find that Injection pumps are excluded from heading 84.09 as per Explanatory Notes Volume 3 at page 1152 of the HSN Explanatory Notes. Fuel Injection pumps are classifiable under heading 84.13. Parts of such pumps are also classifiable under heading 8413.91 therefore the assessment under heading 8413.91 is correct. The benefit of exemption under Serial No. 7 of the table to Notification No. 172/89 is also not available since Serial No. 7 covers goods falling under heading 84.13. Further parts of Fuel Injection pumps for ICP engines are excluded under Serial No. 11 of the table to the Notification. Hence the benefit of exemption under the notification is not available to the goods imported.
4. In the result we hold that there is no ground to interfere with the impugned order and accordingly uphold the same and reject the appeal.
Equivalent 2001 (129) ELT 0217 (Tri. - Mum.)