Classification of universal joints under the Central Excise Tariff turned on their use with hand tools, not power transmission.

Universal joints manufactured as extensions for use with hand tools, rather than as articles for power transmission in a mechanical drive, were held to fall under Heading 82.04 of the Central Excise Tariff. Although Heading 84.83 covers transmission shafts, gear boxes, shaft couplings and universal joints, the product literature showed that the goods were intended for use with nuts as part of a hand-operated tool. The classification under Heading 82.04 was therefore affirmed and the Revenue's claim under Heading 84.83 failed.

---

---

Issues: Whether universal joints manufactured by the respondent were classifiable under Heading 84.83 of the Central Excise Tariff as claimed by Revenue, or under Heading 82.04 as held by the lower authorities.

Analysis: Heading 84.83 covers transmission shafts, gears, gear boxes, shaft couplings and universal joints, while Heading 82.04 covers hand-operated spanners and wrenches and interchangeable spanner sockets. The product literature showed that the universal joint was used with nuts as an extension of a hand tool and not as an article for transmission of power in a mechanical drive.

Conclusion: The universal joints were correctly classified under Heading 82.04, and Revenue's challenge failed.

---