1997 (11) TMI 218

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....ar & Manoj Arora, Advocates, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  The Respondents imported Reel Rim Module and claimed assessment under C.T.H. 8348.20 read with the Notifications 172/89 and 98/90-Cus. 2. These were held to be classifiable under Heading 8483.90. The claim of Respondents to treat them as parts of textile machinery under Heading 83.48.2....

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....ile machinery. 4. Arguing on behalf of the Respondents the ld. Counsel submitted that no power is transmitted through these gears and therefore the classification under Heading 84.83 is excluded. 5. We have heard both sides. Assistant Collector in his order has given the following extract from the write up dated 20-2-1990 submitted by the Respondents : "Reel rim is a spare for c....

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....of an aluminium alloy. The surface of the sunflower wheel rim is specially treated. In order to facilitate the threadding, the sunflower wheels have different widths. The sunflower wheels are mounted in rocker arm so that they can swing apart if there is a wrap formation. Moreover due to this arrangement, the meshing depth can be adjusted by the means of a handwheel. The sunflower wheel hubs an....

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.... 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 an....