1983 (4) TMI 253

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.... A.S. Sunder Rajan, D.R., for the Respondent. ORDER The case was heard on 5-4-1983. In this case, the appellants imported a shaft as a spare part for their Weir Turbo Feed Pump. The same was assessed by the Department as a transmission shaft under heading 84.63 of the Customs Tariff Act, 1975. The appellants seek its re-assessment at a lower rate of duty under heading 84.10 (1) CTA as an ....

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....f the subject shaft. On one side of the shaft turbine wheels are mounted. On the other side of the shaft, the impeller of the pump is mounted. The steam injected into the turbine wheels rotates the turbine. The shaft rotates along with it and in turn rotates the impeller mounted on it at the other end. It is clear from this that the subject shaft is not a simple axle, as contended by the appellant....