https://www.taxtmi.com/caselaws?id=107610 A cam forming part of a capsule-making machine was held not classifiable under Heading 84.83 as a transmission shaft or camshaft merely because it transmitted motion and converted rotary into reciprocal motion. Classification under that heading required the goods to specifically answer the description of a transmission shaft, which the cam did not. Heading 84.79, being the residual entry for machines and mechanical appliances having individual functions not specified elsewhere in Chapter 84, therefore supported the appellant's claimed classification. The department failed to justify the disputed classification, and the appellant's classification was accepted. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107610 A cam forming part of a capsule-making machine was held not classifiable under Heading 84.83 as a transmission shaft or camshaft merely because it transmitted motion and converted rotary into reciprocal motion. Classification under that heading required the goods to specifically answer the description of a transmission shaft, which the cam did not. Heading 84.79, being the residual entry for machines and mechanical appliances having individual functions not specified elsewhere in Chapter 84, therefore supported the appellant's claimed classification. The department failed to justify the disputed classification, and the appellant's classification was accepted. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107610