Specific tariff classification prevails for transmission shafts designed for motor vehicles, keeping them under Heading 84.83.

Transmission shafts and their parts manufactured for use in motor vehicles were treated as classifiable under Heading 84.83 of the Central Excise Tariff where the goods were specifically covered by that heading. Prior Tribunal decisions on similar items, including crank shafts, tappet shafts, gear wheels, pulleys and picking shafts, were applied, and special design for motor vehicles did not displace the specific tariff entry. The goods were therefore correctly classifiable under Heading 84.83 and not as parts of vehicles under Chapter 87.

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Issues: Whether transmission shafts and their parts manufactured for use in motor vehicles were classifiable under Heading 84.83 of the Central Excise Tariff or as parts of vehicles under Chapter 87.

Analysis: The issue was treated as settled by earlier Tribunal decisions holding that items such as crank shafts, tappet shafts, gear wheels, pulleys and picking shafts fell under Heading 84.83 when specifically covered by that heading. The same approach was applied to the goods in question, and the fact that they were specially designed for motor vehicles did not displace the specific tariff entry.

Conclusion: The goods were correctly classifiable under Heading 84.83 of the Central Excise Tariff and not as parts of vehicles under Chapter 87.

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