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

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.... 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 been raised on whether "Transmission shafts / Power takeoff shaft....

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....w 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 and plain shaft bearings; gears and gearing; ball or roller screws; gear box....

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.... 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 XVI reads as, "Other parts, if suitable for use solely or principally with a particular kind o....

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....dings, 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 provisions regarding the classification of parts (see the General Explanatory Note to Section XVI)..." . The parts ....