TaxTMI 
TaxTMI 
2000 (10) TMI 90
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....en filed against the order of classification of the following :- Shaft: Art No. 321562/1 : is a part of yarn displacement assembly used for supporting chain, sprocket and bearings. Gear belt Pulley : Are powerline components to transmit power through timing belts. They have a special tooth profile and bores to match with taper lock bushes. Shaft Art No. 263584/9 etc. : These are parts of drive ....
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...., 1985 since they are goods included in specific heading of Chapter 84 or 85 other than the headings mentioned therein. The Commissioner (Appeals) has come to a clear conclusion that parts of general use manufactured for certain specifications for use as parts suitable for use solely or principally with a particular kind of machine would not lose their characteristics as such and therefore confirm....
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.... shape or design and parts were not capable of used in any other machines. (c) in the case of parts and accessories of textile machinery of Headings 84.44 to 84.47 a separate Heading under 84.48 is provided in the tariff and the goods in question should be classified under 84.48 only. (d) appellant's case is that goods are admittedly used only in the assembly of texturising machine and it would ....
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....nference of Collector of Central Excise has held that transmission elements must not be classified under a single Heading 84.83. 3. We have heard ld. DR Shri M. Murugan for the department as none appeared for the appellants except a letter dated 18-9-2000 seeking the case to be decided on merits. Therefore, we proceed to decide the same. After considering the submissions made by ld. DR and the ma....