Classification of 'Wheel Reduction Geer Housing' known as 'Portal' - Regarding - Central Excise - 8/89

Classification of 'Wheel Reduction Geer Housing' known as 'Portal' - Regarding Circular No. 8/89 Dated 22-2-1989 [From F. No. 156/37/88-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of 'Wheel Reduction Geer Housing' known as 'Portal' - Regarding. A doubt has arisen regarding the classification of 'Portal' under Heading 84.83 as speed changers' or under Heading 87.08 as 'parts of tractors'. It has been reported that 'Portal' is a casing for wheel reduction gear assembly and is technically known as a wheel reduction gear housing or housing finale drive. It is a casing for the wheel gears and bull gears the function of which is to reduce the Revolution per minute (RMP) of the wheels. In the absence of it, when the speed of the engine is lowered and the load is transmitted to the shaft, this shaft is likely to break down. The matter has been examined. As per H.S.N. Explanatory Notes below HSN Heading 87.08, which corresponds to Heading 87.08 of the CET, 'reduction gear assemblies' are parts of motor vehicles including tractors. Further, gear box casings, casings for differentials of gear axles and drive etc. have been mentioned as parts of motor vehicles including tractors. In view of the above, it is considered that the 'Portal' in question would be classifiable under Heading 87.08 of CET. Field formations may please be informed accordingly.