https://www.taxtmi.com/caselaws?id=86756 The Appellate Tribunal CEGAT, New Delhi upheld the Collector of Central Excise (Appeals) decision to classify gearwheels, shafts, and pulleys under Heading No. 84.83 of the Central Excise Tariff. The tribunal emphasized that specific mention of parts in a Tariff Entry necessitates classification therein, regardless of principal use, in accordance with Section Note 2 of Section XVI. M/s. Textool Co. Ltd.'s appeal was dismissed, affirming the classification based on statutory provisions and notes governing the Central Excise Tariff. en-us Tue, 01 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86756 The Appellate Tribunal CEGAT, New Delhi upheld the Collector of Central Excise (Appeals) decision to classify gearwheels, shafts, and pulleys under Heading No. 84.83 of the Central Excise Tariff. The tribunal emphasized that specific mention of parts in a Tariff Entry necessitates classification therein, regardless of principal use, in accordance with Section Note 2 of Section XVI. M/s. Textool Co. Ltd.'s appeal was dismissed, affirming the classification based on statutory provisions and notes governing the Central Excise Tariff. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86756