2002 (12) TMI 349

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....r the Appellant. Shri Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is taken up for disposal, after waiving deposit, with the consent of both sides. 2. The question for consideration in this appeal, is the classification of nine articles that the appellant manufactured. These are stated to be as follows: crank shafts, plain shafts....

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....99 (107) E.L.T. 482 and CCE v. Gabrial India Ltd. - 2001 (134) E.L.T. 406. In reply to a question by the Bench, he clarifies that the shafts under consideration are intended for transmission of power and that "housing" is not different from "bearing housing." 4. Note 2(a) to Section XVI of the Central Excise Tariff specifies the criteria for classification of parts of machinery which fall ....

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..... 5. We will now deal with the decisions that are cited. In CCE v. Gabrial India Ltd. what was under consideration was classification of bushes and thrust washers which the Tribunal found to be different or plain shaft bearings of Heading 84.83. In CCE v. San Transmission, the Tribunal was concerned with classification of gears and pinions which were parts of locomotives. Locomotives and t....