2003 (6) TMI 274

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....e Appellant. Shri U.B. Kalwadekar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of the cam that forms part of the capsule making machine that the appellant manufactures. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed classification of this cam in Heading 8483.00 ....

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....hat the authorities have advanced for classifying it in Heading 84.83. However, it is not everything that is used to transmit motion that is classifiable in Heading 84.83. It is only the transmission shafts which would be so classifiable. Thus the shaft which is connected one under to the cam and the other under to the pusher may perhaps be classifiable in that heading. The cam, merely because it ....