1999 (2) TMI 257

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....he Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - We have heard both sides. Classification of two articles namely (1) Filters and (2) Rotors are involved in the present appeal. 2. At the outset ld. Advocate, Shri N. Mukherjee for the appellants concedes that the classification under Tariff Heading 84.21 for filters as held by the lowe....

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.... attains high speed and when this high speed steam hits the turbine wheel blades (complete assembly knows as rotor) the rotary motion develops in the turbine rotor. This rotary motion can be utilised as mechanical energy.' The contention regarding commercial nomenclature is no doubt important but it is second in importance to the tariff description. In Ch. S.H. 8483.00 Transmission shaft has....

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....which is not correct because shaft is only a part of the assembly and it consists of blades, nozzles, shaft etc.. It is known as a turbine rotor in the trade and industry and it is not known as a transmission shaft. He further submits that the rotor in the turbine generates the power and it does not transmit the power, the power so generated is transmitted by other parts. Therefore he submits that....