Classification of transmission Elements like Gears, Gearings, Gear Trains, Gear etc., - Clarification regarding

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.... Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of transmission Elements like Gears, Gearings, Gear Trains, Gear etc., - Clarification regarding. Doubts have been raised as to whether transmission elements like Gears, Gear Trains, Gear Boxes etc. are classifiable under Heading 84.83 or under Headings 8607, 8608 and 8714 of CETA, 1985....

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....machines, amendment of relevant chapter/section notes was proposed. However an amendment was not considered advisable and therefore the matter was again taken up for discussion in the 2nd South Zone Tariff-cum-General Conference of Collectors of Central Excise held at Bangalore on 24 & 25th May, 1990. 4. The Conference took note of : (a) Note 1k to Section XVI which excludes, inter alia, art....

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....earings etc.). (d) Section Note 2e to Section XVII in HSN which excludes only machines or apparatus of Heading 8401 to 8479 or parts thereof; articles of Heading 8481 or 8482 or provided they constitute integral parts of engines or motors, articles of Heading No. 8483. 5. The Conference therefore, recommended that transmission elements may not be classificable under single Heading 8483 when ....