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of <h1>Tribunal Upholds Classification of 'Universal Joints' under Sub-heading 82.04</h1> <h3>COLLR. OF C. EX., BOMBAY Versus POWER MASTER INDUSTRIAL EQUIPMENT (P) LTD.</h3> COLLR. OF C. EX., BOMBAY Versus POWER MASTER INDUSTRIAL EQUIPMENT (P) LTD. - 2000 (115) E.L.T. 560 (Tribunal) The Revenue appealed against the Order-in-Appeal classifying 'universal joints' under sub-heading 82.04, while they argued it should be under Heading 84.83. The respondents claimed the universal joints are an extension of hand tools and should be classified under 82.04. The Tribunal rejected the Revenue's appeal, stating that universal joints are used with nuts as an extension of hand tools, thus confirming the classification under sub-heading 82.04.
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