https://www.taxtmi.com/caselaws?id=166072 A shaft mounted between turbine wheels and a pump impeller, rotating with the turbine to drive the impeller, was classified as a transmission shaft rather than a simple axle or an integral pump part. The classification followed the specific tariff description in heading 84.63, supported by the CCCN Explanatory Notes recognising transmission of power within the same machine, and by Note 2(a) to Section XVI read with Rule 3(a) of the Interpretation Rules. The component therefore fell under the specific heading for transmission shafts, not under heading 84.10 for parts of pumps. en-us Tue, 05 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166072 A shaft mounted between turbine wheels and a pump impeller, rotating with the turbine to drive the impeller, was classified as a transmission shaft rather than a simple axle or an integral pump part. The classification followed the specific tariff description in heading 84.63, supported by the CCCN Explanatory Notes recognising transmission of power within the same machine, and by Note 2(a) to Section XVI read with Rule 3(a) of the Interpretation Rules. The component therefore fell under the specific heading for transmission shafts, not under heading 84.10 for parts of pumps. Case-Laws Customs Tue, 05 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166072