https://www.taxtmi.com/caselaws?id=87283 Classification of the shafts depended on their true nature and function, not the bare heading description. The record showed tapered ends, a bearing and pulley, connection to a belt and motor, and rotation of impellers as part of the fan section, while the Revenue led no evidence that the goods functioned as transmission shafts within Heading 8483. Applying the HSN Notes, the tribunal held that Heading 8483 covers mechanical parts used to transmit power, and that description was not established here. The shafts were therefore correctly classified under Heading 8414.99 as parts of a fan section, and the contrary classification was rejected. en-us Mon, 15 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87283 Classification of the shafts depended on their true nature and function, not the bare heading description. The record showed tapered ends, a bearing and pulley, connection to a belt and motor, and rotation of impellers as part of the fan section, while the Revenue led no evidence that the goods functioned as transmission shafts within Heading 8483. Applying the HSN Notes, the tribunal held that Heading 8483 covers mechanical parts used to transmit power, and that description was not established here. The shafts were therefore correctly classified under Heading 8414.99 as parts of a fan section, and the contrary classification was rejected. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87283