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of <h1>Tribunal confirms classification of 'gears and shafts' under Heading 84.83, rejects alternate classification argument.</h1> The Tribunal upheld the classification of 'gears and shafts' under Heading 84.83, rejecting the argument that they should be classified differently due to ... Gears and shafts The appeal was against the Order-in-Appeal No. 145/97 (H) CE passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad regarding the classification of 'gears and shafts'. The Tribunal held that the items are classified under Heading 84.83, not excluded even if designed for specific applications. The party's new plea of the item being a non-transmission shaft was not accepted, and the appeal was dismissed.
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