1997 (9) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich the cam rings were used works on hydraulic pressure and the function, of the cam rings was to give equal distance/shape to the winding coils of the motor stators. Appellants sought classification of the above-mentioned cam ring under sub-heading No. 8479.90 of the Customs Tariff. Heading No. 84.79 covers "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter 84." In this heading, such machine as for public works, for extraction or preparation of animal or fixed vegetable fats or oils or cable making machine, machine for treating metal, or machine for mixing, kneading, crushing, grinding, screening, sifting etc. were covered. The Revenue had classified the goods under sub-head....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h are transmission elements. Appellants contend that this is a part of Coil Forming Machine and no cam shaft or transmission shaft are involved to merit classification under CTH 84.83. The sample of the item imported has been shown to me. It is a mild steel ring inside which eight numbers of cam elements are mounted circumferentially. It was explained by the importer's representative that this ring rotates by twenty degrees and goes back to its original position at regular intervals. There are going to be eight jaws supported freely on cam elements movable in radial direction. Whenever the ring rotates by 20o, simultaneously all the eight jaws move inwards and press the wound coil to keep it at centre, throughout its surface area making ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hanical parts which are used in the transmission of power from an external power unit to one or more machines. (ii) Certain internal parts of a machine, used to transmit power to the various parts of the same machine. In their letters dated 17-12-1991 and 28-4-1992, the appellants had explained that the cam rings were parts of the final forming machines and these final forming machines were used in the manufacture of stators and rotors. These stators and rotors were for the motors of the hermetically sealed compressor. The final forming machines in which the cam rings were used work on hydraulic pressure. The function of the cam rings was to give equal distance/shape to the winding coils of the motor stators. The A.C., Customs after seeing ....