Question26:

My client is a motor part manufacturer. the product is the back cover primarily used in mono block pumps used for water but can be used in other motors too. Whether we should classify the product under 84139190 or 8503. Is there any other head under which the decribed product can fall.

Answer

It is very difficult to form any opinion without going through physical sample of product. But on the basis of information given in your question our opinion is as follows:-

The part manufactured by you is primarily used in mono block pumps and classify under Chapter head 8413. It is a type of cover and can be used by the manufacturer for some other product, which is a additional application of such product. So , in our opinion it should be classified under HSN 8413.
You are requested to please check that there is no change in design & dimension of the product. If there is any change in design and dimension even with minor variation then the cover of motor will be classify under chapter heading 8503.
Your observation should be very careful if there is difference in rate of tax between two headings.(REPLY dt. 06-03-2018)