2002 (3) TMI 525 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the classification of stainless steel shaft bearings under Heading 8483.00 as parts of pumps. The manufacturer's appeal was dismissed as they failed to substantiate their grounds for interference. The goods were deemed classifiable under Heading 8482.00 as transmission shafts, regardless of their use with pumps.