AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (7) TMI 1251
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Order-in-Original. 2. The learned Counsel for the appellant submitted that the classification of the impugned goods is not a fresh one but has been classified since long only in the tariff entry of 8483 specifically. He pointed out that various notifications issued by the Central Government also classifies Universal Joints under the heading 8483 in respect of its use in motor vehicles or in a machine. He relied on the decision of the Supreme Court in Collector of Customs, Bangalore versus Maestro Motors Ltd [2004(12)TMI 86-SC)] wherein it has been held that such Universal Joints are not classifiable as motor vehicle parts. He submitted that the heading clearly includes Universal Joints which is part of Transmission Shafts and Cranks. He drew the attention of the bench to the Note 2(b) of Section XVI of the Customs Tariff dealing with Chapter 87, which states Parts of Universal Joint Cross and parts of Universal Joint Cross suitable for use solely or principally with the said transmission shaft are also classified with the transmission shaft i.e., under heading CTH 8483. It is not disputed that the goods being imported by the appellants are for use solely or principally with th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing 8483 of the Customs Tariff Act, the same is reproduced below: " 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 BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCK; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS) (1) (2) 8483 10 - Transmission shafts (including cam shafts and crank shafts) and cranks: 848310 10 - Crank shafts for sewing machines Other: 8483 10 91 - Crank shaft for engines of heading 8407 8483 10 92 - Crank shaft for engines of heading 8408 8483 10 99 - Other 8483 20 00 - Bearing housings, incorporating ball or roller bearings 8483 30 00 - Bearings housings, not incorporating ball or roller bearings; plain shaft bearings 8483 40 00 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters 8483 50 - Fl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n XVI of the Customs Tariff Act covers the Chapter 84 & 85. For ready reference, the Note 1 of this Section is reproduced below: " 1. This Section does not cover: (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of fur skin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV), (e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f headings 8517 and 8525 to 8528 are to be classified in beading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548." (Emphasis Supplied) 9.4 In view of the above Section Note 2, the parts which are goods included in any of the heading of chapter 84 are in all cases to be classified in their respective headings, except for the heading 8409, 8431, 8448, 8466, 8437, 8487. The goods in question are included in heading 8483 of Chapter 84. However, such classification of the parts in their respective headings is subject to Note 1 of this Section XVI, which excludes the "article of Section XVII." Therefore, it is further inevitable to examine the Notes of Section XVII. 10. For ease of examination, the relevant Section Notes 2 of Section XVII is reproduced below: "2. The expressions- parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arat Fritz Werner (P) Ltd. v. CCE, Bangalore, 1998 (102) E.L.T. 732 and in the case of CCE, Coimbatore v. Venkatachalapathy Industries, 1999 (106) E.L.T. 176. In these cases, crank shafts, tappet shafts, gear wheels, pulleys and picking shafts are to be classifiable under Heading 84.83 of the Central Excise Tariff being specifically covered therein and not as parts of accessories of the machines. In view of the above decisions of the Tribunal, we find no infirmity in the impugned order. The appeal filed by the Revenue is rejected." 12. Apart from aforesaid case law, the learned Counsel has also relied on the following case laws: (i) Commissioner v. Best Cast (P) Ltd -2001(133) ELT A 258 (SC); (ii) Eicher Precision machine Ltd. v. Commissioner of C. Ex., New Delhi- 2001 (131) ELT 600 (Tri.- Del.); (iii) Eicher Ltd. v. CCE-2002(142) ELT 136 (Tri. Chennai); (iv) Commissioner of Central Excise, Rohtak v. Kafila Forge Ltd. - 2004(167) ELT 343 (Tri.- Del.) which was in the case of the Appellant itself and relied in the case of- Jer Ring Gears Pvt. Ltd. v. CCE-2005(186) ELT 73 (Tri.- Bang.) (v) Collector of Customs, Bangalore v Maestro Motor....