Transmission shaft classification prevails over integral machine part treatment under the specific customs tariff heading.

A shaft mounted between turbine wheels and a pump impeller, rotating with the turbine to drive the impeller, was classified as a transmission shaft rather than a simple axle or an integral pump part. The classification followed the specific tariff description in heading 84.63, supported by the CCCN Explanatory Notes recognising transmission of power within the same machine, and by Note 2(a) to Section XVI read with Rule 3(a) of the Interpretation Rules. The component therefore fell under the specific heading for transmission shafts, not under heading 84.10 for parts of pumps.

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Issues: Whether the imported shaft was correctly classified as a transmission shaft under heading 84.63 of the Customs Tariff Act, 1975, or as an integral part of a pump under heading 84.10.

Analysis: The shaft was mounted between the turbine wheels and the pump impeller and rotated with the turbine to rotate the impeller. On that factual basis, it was held that the shaft was not a simple axle, but a transmission shaft. The view was reinforced by the Explanatory Notes to the CCCN, which recognize that a transmission shaft may transmit power either to another machine or to different parts of the same machine. As transmission shafts are specifically covered by heading 84.63, Note 2(a) to Section XVI of the Customs Tariff Act, 1975 read with Rule 3(a) of the Rules for the Interpretation of Tariff required assessment under that specific heading notwithstanding any claim that the item formed an integral part of another machine.

Conclusion: The shaft was classifiable as a transmission shaft under heading 84.63 and not under heading 84.10.

Ratio Decidendi: Where a component specifically answers the description of a transmission shaft, its classification must follow the specific tariff heading for transmission shafts, even if the component is also an integral part of another machine.

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