https://www.taxtmi.com/caselaws?id=89565 Transmission shafts, gear wheels, pulleys, wheels and other loom parts were held classifiable under Heading 84.83 of the Central Excise Tariff because their descriptions matched the specific tariff entries for transmission shafts, gears and gearing, and flywheels and pulleys. Applying Note 2(a) to Section XVI, goods themselves covered by a Chapter 84 heading had to be classified under that heading, and recourse to Note 2(b) was impermissible once Note 2(a) applied. The contrary classification under Heading 84.46 was therefore rejected. en-us Mon, 17 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89565 Transmission shafts, gear wheels, pulleys, wheels and other loom parts were held classifiable under Heading 84.83 of the Central Excise Tariff because their descriptions matched the specific tariff entries for transmission shafts, gears and gearing, and flywheels and pulleys. Applying Note 2(a) to Section XVI, goods themselves covered by a Chapter 84 heading had to be classified under that heading, and recourse to Note 2(b) was impermissible once Note 2(a) applied. The contrary classification under Heading 84.46 was therefore rejected. Case-Laws Central Excise Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89565