https://www.taxtmi.com/caselaws?id=101718 Separate and functionally distinct machine components do not become parts of a crankshaft merely because they are mechanically connected or housed together; the connecting rod and crankcase were therefore held not classifiable under Heading 84.83 and the classification under Heading 84.09 was upheld. Because the duty position depended on that revised classification, the exemption claim under Notification No. 1/93 could not be finally determined on the record and was remanded for fresh consideration by the adjudicating authority after hearing the assessee. en-us Fri, 22 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101718 Separate and functionally distinct machine components do not become parts of a crankshaft merely because they are mechanically connected or housed together; the connecting rod and crankcase were therefore held not classifiable under Heading 84.83 and the classification under Heading 84.09 was upheld. Because the duty position depended on that revised classification, the exemption claim under Notification No. 1/93 could not be finally determined on the record and was remanded for fresh consideration by the adjudicating authority after hearing the assessee. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101718