TaxTMI 
TaxTMI 
2003 (11) TMI 362
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....sistant Commissioner while holding the goods as falling under Heading 8483.90 has observed that the item in question is Turbo Gear Unit and not Turbine. It consists of two objects viz. Turbine and Gear Box. Without Gear Box power generated cannot be transmitted and, as such, Turbo Gear Unit would be unsaleable. So, Gear Box cannot be considered as part of the Turbine, but the same may be considered as full fledged object. Heading No. 84.06 is meant for Steam Turbine and other Vapour Turbines and the same does not accommodate gear unit for which specific Heading is 84.83. As per HSN Notes, for some purposes e.g. Steamships and certain locomotives, Turbines are fitted with Reversing or Reduction gear and when presented separately, such gears ....
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....are essential in operation of Turbo Gear Unit. Therefore, for the purpose of classification of the impugned goods reliance on Rule 3(b) is not relevant and the case law, as cited by the appellants, are distinguishable. I also find that Rule 3(b) is required to be considered, if classification of the composite goods cannot be made by reference to Rule 3(a), which calls for classification of the composite goods under the Heading which provides the most specific description. In the instant case, Turbo Gear Unit is prominently known as Gear Unit, and Heading No. 84.83 is more specific satisfying the description of the impugned goods. Therefore, I hold that the impugned goods is rightly classifiable under Heading No. 84.83, as made by the lower ....
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....e Revenue. This fact itself shows that the Gear Box is nothing but a part of the Turbine. In the circumstances, Shri B.J. Mookherjee, ld. Advocate prays for setting aside the impugned order and allowing the appeal. For better appreciation for this, we reproduce below the two contending entries :- "84.06 - Steam turbines and other vapour turbines 8406.10 - All goods other than parts 13% 8406.90 - Parts 13% 84.83 - 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 changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including Uni....