https://www.taxtmi.com/caselaws?id=51602 Gears and shafts manufactured for machine tools were held classifiable under Heading 84.83, not Heading 84.66, because they were not general-purpose transmission parts and were treated as goods falling within the specific tariff heading for such items. The tribunal followed its earlier view that gears and shafts, even when specially designed and used exclusively in a particular machine, remain within Heading 84.83. A new plea that the item was a non-transmission shaft was also rejected at the appellate stage because it had not been raised before the adjudicating authority. en-us Tue, 30 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51602 Gears and shafts manufactured for machine tools were held classifiable under Heading 84.83, not Heading 84.66, because they were not general-purpose transmission parts and were treated as goods falling within the specific tariff heading for such items. The tribunal followed its earlier view that gears and shafts, even when specially designed and used exclusively in a particular machine, remain within Heading 84.83. A new plea that the item was a non-transmission shaft was also rejected at the appellate stage because it had not been raised before the adjudicating authority. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51602