1987 (7) TMI 375 - AT - Customs

Summary

The appeal pertained to the classification of Crank Shaft for Locomotives imported by the appellants. The classification under heading 84.63 CTA was upheld by the Appellate Collector. The appellants argued that the Crank Shaft should be considered as part of ICP engine, but the Tribunal ruled that Crank Shaft is a transmission shaft covered under heading 84.63. The appeal was dismissed.