2002 (4) TMI 486

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....ppellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  This is an appeal against the order of the Commissioner of Central Excise, Vadodara. In that order, adjudicating on the notice issued to the appellant, the Commissioner has confirmed the classification under Heading 8483.00 of the tariff pinion manufactured by the appellant and confirmed....

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....n should be classifiable under Heading 84.12 as the other engine air motor. The basis for this is a Trade Notice 95-C.E./90, dated 30-8-1990 issued by the Chandigarh Collectorate that transmission elements like gears, gearings, gear trains, gear boxes etc. specifically designed for use with vehicles of Section XVII of the tariff, would be classifiable as parts of vehicles under the appropriate hea....

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.... or 84.82, and provided they constitute integral part of engines or motors of Heading 84.83. In our opinion, the conclusion of the Board's view is questionable. However, we do not propose to pursue this further; The Board has concluded that such transmission elements, if specially designed for use with vehicle of Section XVII of the tariff, would be covered as parts of vehicles under the appropria....

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.... in Heading 84.83. This includes parts suitable for use solely or principally with the machinery of Headings 84.25 to 84.30 - pulley tackle and hoists other than skip hoists, winches and capstans; jacks, fork-lift trucks, other works trucks fitted with lifting or handling equipment etc. other lifting, handling and loading or unloading machinery; bull-dozer and similar machinery; other moving gradi....