Tribunal Rules Fork/Yoke Gear Shift as Gear Box Parts, Corrects Misclassification, Imposes 10% Duty.

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....The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs Tariff Heading (CTH). The appellant argued for classification under CTH 84831099, considering the goods as 'Transmission Shafts,' while the adjudicating authority classified them under CTH 8708400 as parts of motor vehicle gear boxes. The Tribunal held that although the imported goods are not transmission shafts or gear boxes themselves, they are assembly components located inside the gear box assembly. As per Note 2(e) of Section XVII, parts/components of gear boxes are covered under CTH 8708, precisely 87084000. The goods are not integral parts of engines or motors but are so.........