1998 (5) TMI 174 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellant regarding the classification of "shaft and bearing assembly" under Tariff sub-heading 8414.99 as part of an industrial fan, not under Tariff Heading 84.83. The tribunal found that the revenue failed to prove that the goods were known in the trade as transmission shafts. The appeal was allowed with consequential relief to the appellant.