Tariff classification of crane gear parts upheld under heading 84.63 as gears and gearings under Section Note 2(a).

Imported gear internal parts for a hoisting crane were held to fall under heading 84.63 of the Customs Tariff Act, 1975 because they were specifically describable as gears and gearings. Applying Section Note 2(a) to Section XVI, the classification depended on the goods' description and specific design for use in the crane, rather than the importer's proposed heading 84.22. The appellate view that the goods were correctly classifiable as gears and gearings was upheld, and reclassification under heading 84.22 was rejected.

---

---

Issues: Whether the imported gear internal parts used for hoisting crane were classifiable under heading 84.22 or under heading 84.63 of the Customs Tariff Act, 1975.

Analysis: The goods were described as gears and gearings, and the appellate authority had found that they were specifically designed for use in a hoisting crane. In the light of Section Note 2(a) to Section XVI of the Customs Tariff Act, 1975, goods falling within the description of gears and gearings were appropriately classified under heading 84.63 rather than the heading claimed by the importer.

Conclusion: The classification under heading 84.63 was upheld and the importer's claim for re-classification under heading 84.22 was rejected.

Final Conclusion: The appeal failed on the question of tariff classification, and the departmental classification was confirmed.

Ratio Decidendi: Where imported goods are specifically describable as gears and gearings, Section Note 2(a) to Section XVI of the Customs Tariff Act, 1975 governs their classification under the appropriate heading.

---