2003 (6) TMI 274 - AT - Central Excise

Summary

The appeal involved the classification of a cam in a capsule making machine. The Commissioner's classification in Heading 8483 was challenged, with the appellant arguing for classification in Heading 84.79. The cam was deemed not classifiable under Heading 84.83 as it was not synonymous with a transmission shaft. The appellant's classification was accepted, and the appeal was allowed.