https://www.taxtmi.com/caselaws?id=30360 The Appellate Tribunal CESTAT, CHENNAI allowed the Revenue's appeal in the case concerning the classification of 'spur gear' and 'pinion wheel' under the Central Excise Tariff Act, 1985. The Tribunal held that the items should be classified under heading 84.83 instead of 8414.99 as determined by the Commissioner (Appeals). Emphasizing the statutory provisions and interpretative rules, the Tribunal concluded that the goods, although parts for machines in Chapter 84, fell under heading 84.83. The decision highlights the significance of accurately applying the relevant headings and notes in classifying goods under the tariff. en-us Mon, 28 Apr 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30360 The Appellate Tribunal CESTAT, CHENNAI allowed the Revenue's appeal in the case concerning the classification of 'spur gear' and 'pinion wheel' under the Central Excise Tariff Act, 1985. The Tribunal held that the items should be classified under heading 84.83 instead of 8414.99 as determined by the Commissioner (Appeals). Emphasizing the statutory provisions and interpretative rules, the Tribunal concluded that the goods, although parts for machines in Chapter 84, fell under heading 84.83. The decision highlights the significance of accurately applying the relevant headings and notes in classifying goods under the tariff. Case-Laws Central Excise Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30360