1994 (10) TMI 148

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..... .C. Jain, Member (T)]. Shri Somesh Arora, the learned JDR submits that the disputed items before the Tribunal as is apparent from grounds of appeal were transmission shafts, cranks, bearings, gears and gearing. The Tribunal in its order dated 18th February, 1994 has interpreted the scope of Tariff Heading 84.83 and other Tariff Headings in the light of Interpretative Rules for interpreting t .....

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..... oncedes the aforesaid position. 4. We agree with the learned JDR that there has been an omission in not classifying `gears and gearing . In view of the principles laid down in the Tribunal s order dated 18-2-1994 and the fact that these are specifically mentioned in Tariff Heading 84.83, gears and gearing are classifiable under Tariff Heading 84.83. We hold accordingly. Accordingly, sub-para 3.6 .....

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