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The case involves the classification of Crank Shaft with spares under heading 84.63 CTA. The appellants sought re-classification under heading 84.11(1) CTA, arguing that the goods are parts of Air Pumps, not transmission systems. The Tribunal found that Crank Shaft is a transmission shaft specifically covered by 84.63 and dismissed the appeal. (1987 (7) TMI 411 - CEGAT, NEW DELHI)
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