1999 (8) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nager (Marketing), for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal dated 25-5-1993 passed by the Collector of Central Excise (Appeals). In the impugned order, the product `universal joints' was classified under sub-heading 82.04 of the Central Excise Tariff. 2. Ld. JDR appearing on behalf of the Revenue submits that the univ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sal joints, manufactured by the respondents are classifiable under Heading 84.83, as claimed by the Revenue or under 82.04, as held by the lower authorities. We find that Heading 84.83 includes the following : "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shafts bearings; gears and gearing; ball or roller screws; gear boxes and other speed cha....