https://www.taxtmi.com/caselaws?id=52490 Transmission shafts and their parts manufactured for use in motor vehicles were treated as classifiable under Heading 84.83 of the Central Excise Tariff where the goods were specifically covered by that heading. Prior Tribunal decisions on similar items, including crank shafts, tappet shafts, gear wheels, pulleys and picking shafts, were applied, and special design for motor vehicles did not displace the specific tariff entry. The goods were therefore correctly classifiable under Heading 84.83 and not as parts of vehicles under Chapter 87. en-us Thu, 20 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52490 Transmission shafts and their parts manufactured for use in motor vehicles were treated as classifiable under Heading 84.83 of the Central Excise Tariff where the goods were specifically covered by that heading. Prior Tribunal decisions on similar items, including crank shafts, tappet shafts, gear wheels, pulleys and picking shafts, were applied, and special design for motor vehicles did not displace the specific tariff entry. The goods were therefore correctly classifiable under Heading 84.83 and not as parts of vehicles under Chapter 87. Case-Laws Central Excise Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52490