2001 (3) TMI 494

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...., for the Respondent. [Order per : Gowri Shankar, Member (T)]. - By his order impugned in this appeal, the Commissioner (Appeals) has confirmed the classification determined by the Deputy Commissioner of the drive shafts manufactured by the appellant, which transmit power to the industrial fans manufactured by it, under heading 84.83 of the tariff as transmission shafts, and his finding that th....

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....also points out that the Tribunal, in its decision in Moosa Haji Patrawala v. CCE - 1997 (96) E.L.T. 55 approved under heading 8414.99 the classification of drive shafts for fans and therefore the manufacturer could legitimately believe that the goods were classifiable under that heading. 3. When this appeal first came up for hearing, we had expressed our doubts about the correctness of the ....