2002 (7) TMI 194

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....r (J)]. - This appeal arises out of and is directed against the Order-in -Appeal No. 145/97 (H) CE, dated 2-12-97 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. Shri Ramasubramaniam, Consultant appearing for the appellants submitted that dispute is in respect of classification of 'gears and shafts'. He said that whether the item is classifiable under sub-heading....

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....e designed and manufactured for specific application, and they cannot be used for general purpose transmission application. The manufacturing process employed is to achieve required properties and precision of these gears and shafts and are exclusively to suit application of these components on machine tools only manufactured according to the specific requirements and drawings of the customers. Th....