Understanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the Customs Tariff Act, 1975.

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....Understanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the Customs Tariff Act, 1975. Classification of imported goods - gear reduction blank - to be classified under tariff item 8483 40 00 or under tariff item 8708 94 00 of the Customs Tariff Act, 1975. Tribunal in case of Commissioner of Central Excise, Chennai vs. Best Cast (P) Ltd.....

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....nder Heading 84.83 of the Central Excise Tariff being specifically covered therein and not as parts of accessories of the machines. The contention in Commissioner of Central Excise, Chennai vs. Best Cast Pvt. Ltd. was also endorsed by the hon'ble apex court, the classification of gear box part and clutch, held that the proper classification of the parts gear box and part of clutch will be und....