1997 (9) TMI 211

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.... JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against the Order-in-Appeal dated 30-5-1989 of the Collector of Central Excise (Appeals). 2. On the basis of the Revenue appeal, the Collector of Central Excise (Appeals) held that the "shafts" manufactured by the appellants are classifiable under 8483.00 and not under 8414 since the "....

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....mo. the appellants have given the following description of the shafts : "The shaft has two tapering ends. At one end a bearing and a pulley is fitted over which a belt is connected and the belt is also connected to the electric motor. Across the length of the shaft a number of impellers - depending on the air displacement required are fitted. The motor moves the belt and rotates the shaft on ac....