https://www.taxtmi.com/caselaws?id=90089 Tariff classification of a shaft and bearing assembly depended on its commercial identity, not merely on functional similarity. The Revenue had to prove by evidence that the goods were known in trade as transmission shafts under Tariff Heading 84.83, and no such evidence was produced. Prior approval of classification as fan parts further supported the assessee's position. The goods were therefore not classifiable as transmission shafts and were accepted as parts of an industrial fan under sub-heading 8414.99, with consequential relief following. en-us Tue, 12 May 1998 00:00:00 +0530 Tue, 13 Feb 2018 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90089 Tariff classification of a shaft and bearing assembly depended on its commercial identity, not merely on functional similarity. The Revenue had to prove by evidence that the goods were known in trade as transmission shafts under Tariff Heading 84.83, and no such evidence was produced. Prior approval of classification as fan parts further supported the assessee's position. The goods were therefore not classifiable as transmission shafts and were accepted as parts of an industrial fan under sub-heading 8414.99, with consequential relief following. Case-Laws Central Excise Tue, 12 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90089