Tariff classification of machine-tool gears and shafts confirmed under Heading 84.83, with a fresh appellate plea rejected.

Gears and shafts manufactured for machine tools were held classifiable under Heading 84.83, not Heading 84.66, because they were not general-purpose transmission parts and were treated as goods falling within the specific tariff heading for such items. The tribunal followed its earlier view that gears and shafts, even when specially designed and used exclusively in a particular machine, remain within Heading 84.83. A new plea that the item was a non-transmission shaft was also rejected at the appellate stage because it had not been raised before the adjudicating authority.

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Issues: Whether gears and shafts manufactured for machine tools were classifiable under Heading 84.66 as claimed by the assessee or under Heading 84.83 as contended by the Revenue.

Analysis: The item was found to be gears and shafts not meant for general purpose transmission application. The Tribunal followed its earlier decision holding that gears and shafts, even if specifically designed and principally and exclusively used in a particular machine, would still fall under Heading 84.83 and would not stand excluded from that heading. The assessee was also not permitted to raise a new plea that the item was a non-transmission shaft at the appellate stage, since that case had not been made before the adjudicating authority.

Conclusion: The goods were correctly classified under Heading 84.83 and not under Heading 84.66.

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