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    <title>1997 (9) TMI 235 - CEGAT, NEW DELHI</title>
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    <description>Cam rings with internal teeth used in a final forming machine were classifiable as parts of transmission elements under sub-heading 8483.90, because they transmitted rotary motion into linear motion for the jaw mechanism. Note 2(a) of Section XVI excluded classification under Heading 84.79 where the goods themselves fell within Heading 84.83 or formed part of transmission elements. The factual finding that the rings performed a transmission function, rather than merely serving as stationary machine parts, remained undisturbed, so classification under sub-heading 8479.90 was rejected.</description>
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    <pubDate>Wed, 03 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 235 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87396</link>
      <description>Cam rings with internal teeth used in a final forming machine were classifiable as parts of transmission elements under sub-heading 8483.90, because they transmitted rotary motion into linear motion for the jaw mechanism. Note 2(a) of Section XVI excluded classification under Heading 84.79 where the goods themselves fell within Heading 84.83 or formed part of transmission elements. The factual finding that the rings performed a transmission function, rather than merely serving as stationary machine parts, remained undisturbed, so classification under sub-heading 8479.90 was rejected.</description>
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      <pubDate>Wed, 03 Sep 1997 00:00:00 +0530</pubDate>
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