1998 (5) TMI 174

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..... Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Heard both sides. 2. Question involved in this appeal is regarding classification of "shaft and bearing assembly". The lower authorities have classified the said article under Tariff Heading 84.83. Contention of the appellants on the other hand is under Tariff sub-heading 8414.99 as part of an industrial fan....

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.... goods. He submits that the function of "shaft and bearing assembly" is to transmit power from the motor to the other parts, but that by itself does not make it a transmission shaft simplicitor. He therefore submits that the lower authorities have gone wrong in classifying the product under Tariff Heading 84.83. 4. Opposing the contentions ld. JDR submits that the function of the "shaft an....