Modvat credit declaration for gear box covered reduction gear where tariff heading matched and no exclusion was shown.

A declaration describing the input as "gear box" was treated as sufficient to cover inputs received as "reduction gear" for Modvat credit under Rule 57A because both fell under the same tariff heading and the functional difference between increasing and reducing speed did not create a legal mismatch on the facts. The department failed to show that the notification excluded reduction gear merely because of the different description, so the declared description covered the inputs received. The text further notes that no question of law arose for reference.

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Issues: Whether the declaration describing the input as "gear box" covered inputs received as "reduction gear" for the purpose of Modvat credit under Rule 57A.

Analysis: The described items were treated as falling under the same tariff heading, and the functional distinction between increasing or reducing speed did not, on the facts, create a legal mismatch in the declaration. Since the department did not establish that the notification under Rule 57A excluded reduction gear merely because it was described differently, the declared description was held sufficient to cover the inputs received.

Conclusion: The declaration covered the inputs described as "reduction gear", and no question of law arose for reference.

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