1996 (10) TMI 241

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....Respondent. [Order per : Lajja Ram, Member (T)].  This is an appeal filed by M/s. Chamundi Machine Tools Limited (A Government of Karnataka Undertaking), Mysore being aggrieved with the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Madras Order No. 124/87(B)(D), dated 30-9-1987. 2. The matter relates to the classification of the products gears, shafts, pul....

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....ncluding pully blocks; clutches and shaft couplings (including universal joints". 3. The matter was listed for hearing on 15-10-1996. The appellants M/s. Chamundi Machine Tool Limited had requested for decision in their absence. On behalf of the respondents Revenue Shri M. Jayaraman, ld. JDR briefly explained the facts of the case and submitted that according to the Section Note 2 under Se....

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.... the description as given against that Heading No. 84.83 they had to be classified there itself. We find that the goods gears, bearings, housings and pulleys are specifically covered by the description against Heading No. 84.83. 6. The Heading No. 84.83 covers transmission shaft (including cam shaft and crank shaft) and cranks. In the classification list the goods have been referred to as ....

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....ding to him the shaft coupling is a general term and the couplings would be included therein. For both these items we consider that they would be covered under Heading No. 84.83. 8. As regards pinions they are not covered by any of the named goods under Heading No. 84.83 and they should be rightly classified under Heading No. 84.86. 9. The position is summarised as under :- bear....