1994 (10) TMI 148 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of disputed items like transmission shafts, cranks, bearings, gears, and gearing, classified gears and gearing under Tariff Heading 84.83 based on Interpretative Rule 3(c) of the Tariff. The Tribunal's order dated 18-2-1994 was modified to include this classification. The appeals of the Revenue were disposed of accordingly. (Case citation: 1994 (10) TMI 148 - CEGAT, New Delhi)