TaxTMI 
TaxTMI 
2005 (9) TMI 375
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....for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Nobody appeared on behalf of the appellants in spite of today's notice of hearing having been sent to him well in advance. Accordingly, we have heard Shri Vimlesh Kumar, ld. SDR and have gone through the impugned order. 2. The disputed issue is as regards the correct classification of the appellant's product "CAM" manufacture....
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....face or profile on the outside diameter. The connecting member moves in the groove or on periphery and has position near or away from the centre. Thus, when CAM rotates, the rotary motion is transmitted to liner motion of driven member, which is of sequentional type. Hence, they get oscillating motion to the driven member. The CAM is mounted on the machine member i.e., shaft which derives its rota....
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....tion repeatedly for sequencing machine it means, "CAM" is used in transmission of power because transmission of power it cannot give desired motion to sequencing machine therefore it falls under the first category of mechanical parts referred to above. Further camshaft is an integral assembly of several "CAMS" as stated by the appellants. Therefore, it is clear that "CAM" is used as internal part....