1997 (9) TMI 235 - AT - Customs

Summary

Issues: Classification of cam rings under Customs Tariff - Sub-heading No. 8479.90 vs. Sub-heading No. 8483.90

Detailed Analysis:
1. The appeal concerns the classification of cam rings used in the manufacture of stators and rotors of hermetically sealed compressors. The appellants sought classification under sub-heading No. 8479.90 of the Customs Tariff, while the Revenue classified them under sub-heading No. 8483.90, which covers parts of goods under Heading No. 84.83.

2. The main argument of the appellants was that the cam rings, being stationary parts, could not be used for transmitting rotary motive power and should not be classified as transmission elements. The Asstt. Collector observed that the cam rings were connected with jaw shafts, which were classified under sub-heading No. 8483.10, and thus, the cam rings as transmission elements fell under sub-heading No. 8483.40, with their parts under sub-heading No. 8483.90.

3. The Collector, Customs (Appeals) examined a sample of the imported goods and noted that the cam rings were part of a mass production apparatus for coil forming. The cam rings transmitted rotary motion into linear motion of the jaws to compact coils. As per Note 2(a) of Section XVI, parts falling under Chapter 84 are to be classified accordingly, and since the cam rings were part of a transmission element, their classification under sub-heading No. 8483.90 was justified.

4. The Collector, Customs (Appeals) concluded that the cam rings were part of a jaw shaft, a transmission element, and upheld their classification under sub-heading No. 8483.90. The goods imported were integral to the functioning of final forming machines used in manufacturing stators and rotors, working on hydraulic pressure to shape winding coils of motor stators.

5. The appellants failed to provide evidence challenging the functionality of the cam rings or the machines they were used in. Without supporting material such as product literature or catalogs, their claim that the cam rings did not transmit rotary power was unsubstantiated.

6. Considering all facts and circumstances, the Tribunal found no grounds to overturn the Collector, Customs (Appeals) decision. Consequently, the appeal was dismissed, affirming the classification of the cam rings under sub-heading No. 8483.90 as parts of a transmission element.