https://www.taxtmi.com/circulars?id=52624 Transmission shafts and PTO shafts are to be classified under the transmission-shaft heading by application of the General Rules of Interpretation and the Section XVI note on parts; when an article qualifies as a transmission shaft it falls within the transmission-shaft heading regardless of intended final use, and PTO shafts made for agricultural tillers should therefore be entered in the transmission-shaft subheading for parts, with pending assessments finalized accordingly. en-us Thu, 09 Jan 2014 00:00:00 +0530 Thu, 09 Jan 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52624 Transmission shafts and PTO shafts are to be classified under the transmission-shaft heading by application of the General Rules of Interpretation and the Section XVI note on parts; when an article qualifies as a transmission shaft it falls within the transmission-shaft heading regardless of intended final use, and PTO shafts made for agricultural tillers should therefore be entered in the transmission-shaft subheading for parts, with pending assessments finalized accordingly. Circulars Customs Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52624