TaxTMI 
TaxTMI 
1997 (9) TMI 254
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....master gears' imported were accessories of the Universal Gear Testing Machine installed at their works. Classification under Heading No. 90.16(1) New Delhi on the ground that the catalogue produced by the importers did not indicate that the master gears were the standard accessories of the universal gear testing machine, the machine conducted various functions and as the gears were specifically covered by Heading No. 84.63 of the Tariff, they were correctly classifiable therein. On appeal, the Collector, Customs (Appeals), New Delhi rejected the appeal and observed in Para 4 of his order as under : "I have considered the appeal as well as the submissions made during the course of personal hearing and in written brief. I observe that neithe....
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....en imported by them. 5. In reply, Shri S.N. Ojha, JDR referred to the relevant Tariff Entry and submitted that the master gears have been imported separately and there was nothing to show that they were as standard accessories to the gear testing machine. He referred to the catalogue produced by the appellants and stated that the master gears were not part of the testing machines but were for testing the gears with the help of such master gears. 6. We have carefully considered the matter. The appellants had imported master gears from U.K. The country of origin had also been shown as U.K. The machine `universal gear testing machine' had been imported earlier under invoice dated 24-5-1984 while the master gears in question has bee....
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....clature, Gears and Gearing (including Friction Gears) have been explained at page 1383 as under : (C) Gears and gearing (including friction gears) The basic gear is the toothed wheel, cylinder, cone, rack or worm, etc. In an assembly of such gears, the teeth of one engage with the teeth of another so that the rotary movement of the first is transmitted to the next, and so on. According to the relative number of teeth in the separate units, the rotary movement may be transmitted at the same rate, or at a faster or slower rate; according to the type of gear and the angle at which it meshes with the next, the direction of transmission may be changed, or a rotary movement converted into a linear movement or vice versa (as with a rack and....