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    <title>2005 (9) TMI 375 - CESTAT, MUMBAI</title>
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    <description>The judgment affirms the classification of the product &quot;CAM&quot; under Heading 8483.00 as a transmission shaft, rejecting the appellant&#039;s claim for classification under Heading 8479.00. The decision was based on the product&#039;s function in transmitting power for sequencing machines, categorizing it as an internal part of a machine under mechanical parts used in power transmission. The appeal was dismissed, upholding the Revenue&#039;s classification and analysis provided by the authorities.</description>
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    <pubDate>Tue, 13 Sep 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=116536</link>
      <description>The judgment affirms the classification of the product &quot;CAM&quot; under Heading 8483.00 as a transmission shaft, rejecting the appellant&#039;s claim for classification under Heading 8479.00. The decision was based on the product&#039;s function in transmitting power for sequencing machines, categorizing it as an internal part of a machine under mechanical parts used in power transmission. The appeal was dismissed, upholding the Revenue&#039;s classification and analysis provided by the authorities.</description>
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