https://www.taxtmi.com/caselaws?id=119752 Custom-made shafts for power tillers were held not classifiable as transmission shafts under Heading 84.83 because technical inspection showed that most of the shafts were stationary machine elements and did not transmit power, even though they were used in the transmission gear box. The side clutch shaft was identified as the only component that actually transmitted power. On that evidence, the goods could not be classified as transmission shafts merely by association with a gearbox assembly, and Heading 84.83 was found unsustainable. The appropriate classification was Heading 84.32 as parts of power tillers. en-us Fri, 09 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119752 Custom-made shafts for power tillers were held not classifiable as transmission shafts under Heading 84.83 because technical inspection showed that most of the shafts were stationary machine elements and did not transmit power, even though they were used in the transmission gear box. The side clutch shaft was identified as the only component that actually transmitted power. On that evidence, the goods could not be classified as transmission shafts merely by association with a gearbox assembly, and Heading 84.83 was found unsustainable. The appropriate classification was Heading 84.32 as parts of power tillers. Case-Laws Central Excise Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119752