2006 (6) TMI 368

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....ppellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal Nos. 213/2004, dated 2-1-2004 and 13/2004, dated 30-1-2004, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The short question in these appeals is the correct classification of 'Shafts' manufactured by....

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.... Heading 84.83 of HSN which reads as follows :- "the goods covered by this heading are mainly : (i)      certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines; (ii)     certain internal parts of a machine, used to transmit power to the various parts of the same machine. The h....

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....ed Accountant distinguished the facts of the following cases decided by the Tribunal wherein shafts were classified as transmission shafts :- (i)       Jer Ring Gears Pvt Ltd. v. CCE [2005 (186) E.L.T. 73] (ii)     CCE v. Kafila Forge Ltd. [2004 (167) E.L.T. 343] (iii)    HMT Ltd. v. Commissioner [2003 (151) E.L.T. 666] I....

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.... through the records of the case carefully. After inspection of the factory and the impugned items, the Professors of R. V. College of Engineering have come to the following conclusion :- "Conclusion : All the machine elements mainly fork shafts (Back Shaft, Counter Shaft Fork Shaft, Main Shaft Fork Shaft, Submission Shaft Fork Shaft, Rotary Shaft Fork Shaft) except Side Clutch Shaft are sta....