1981 (3) TMI 79

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....any. One of the integral parts of the said plant is what is called `Rotary Kiln'. For effectual operation of the said rotary kiln, there is a device known as reduction gear. Two of the components of the said device are described as (a) tyre part 33, and (b) wheel body part 34. In September 1976, the petitioner wanted to import these two components of the device, reduction gear, viz. (a) one tyre part 33, and (b) one wheel body part 34. The Directorate General of Technical Development asked the petitioner that it should first contract manufacturers in India to supply the said two components. In consequence, the petitioner contacted Heavy Engineering Corporation, Ranchi, and Messrs K.C.P. Limited, Madras, two well-known Indian manufacturers o....

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....able to substantiate the same. On the other aspect the Central Government observed as under :- "Heading 84.63, CTA, 1975 covers all types of gears and on a reference to customs co-operation councils nomenclature Heading 84.63, it will be seen that this heading covers conical gears, helical gears, worms, rack and pinion gears, differential gears etc. and assemblies of such gears. It also covers toothed wheel and similar wheels for transmission. The basic gear is the toothed wheel, cylinder, cone, rack or worm etc. Hence reduction gears and parts of the same would fall under Heading 84.63, CTA, 1975. The Government of India also observe that as regards assessment of parts Notes 2(a) and 2(b) to Section XVI of CTA, 1975 are relevant only wh....