Classification of “Transmission shafts / Power takeoff (PTO) shafts” in the HS Harmonised Customs Tariff - regarding

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....the 9th January, 2014 To All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Classification of "Transmission shafts / Power takeoff (PTO) shafts" in the HS Harmonised Customs Tariff - regarding Doubts have....

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....43290 (Others) 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437"; parts of goods of heading 8433 is covered in subheading 843390. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings an....

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.... legal texts must be considered. In this regard, Note 2 (a) to Section XVI of Customs Tariff and HS Explanatory Notes to Section XVI reads as, "parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings". The Note 2(b) to Section XV....

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....ns 2(b) and 2(c) will not apply at all. As per Section Notes, Chapter Notes and in accordance with the headings, shafts merit classification under heading 8483 and not under 8432 or 8433. It is seen that HS Explanatory Notes to headings 8432 and 8433 as regards parts falling thereon, stipulates that classification of parts of machines of heading 8432 and 8433 are: "Subject to the general provision....