https://www.taxtmi.com/caselaws?id=92412 Universal joints manufactured as extensions for use with hand tools, rather than as articles for power transmission in a mechanical drive, were held to fall under Heading 82.04 of the Central Excise Tariff. Although Heading 84.83 covers transmission shafts, gear boxes, shaft couplings and universal joints, the product literature showed that the goods were intended for use with nuts as part of a hand-operated tool. The classification under Heading 82.04 was therefore affirmed and the Revenue's claim under Heading 84.83 failed. en-us Tue, 31 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92412 Universal joints manufactured as extensions for use with hand tools, rather than as articles for power transmission in a mechanical drive, were held to fall under Heading 82.04 of the Central Excise Tariff. Although Heading 84.83 covers transmission shafts, gear boxes, shaft couplings and universal joints, the product literature showed that the goods were intended for use with nuts as part of a hand-operated tool. The classification under Heading 82.04 was therefore affirmed and the Revenue's claim under Heading 84.83 failed. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92412