9911796707
TMI Blog1996 (10) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... er was posted for hearing on 17-10-1996. The appellants had desired that the matter may be decided on merits in their absence. On behalf of the respondents, Revenue, Shri M. Jayarmam, ld. JDR explained the special features of the product and referred to the explanatory notes to the Customs Cooperation Council Nomenclature. Section XVI Heading No. 84.63 wherein variable speed fluid couplings have been explained as the rotating vanes of the driving element which throw the fluid against fixed or movable vanes of the driven element. They have been included in the description of gear boxes and other variable speed gears. It was his submission that such gear boxes and other variable speed gears were classifiable under Heading No. 84.83. He also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tariff parts which are goods included in any of the headings of Chapter 84 are in all cases to be classified in their respective headings. Heading No. 84.83 is a specific heading and the goods will be classifiable under the residuary entry Heading No. 84.85 only when they are not otherwise classifiable under any heading. Heading No.84.85 is extracted below :- Machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, not specified or included elsewhere in this Chapter. 5. As had been explained in the Customs Cooperation Council Nomenclature Explanatory Notes the variable speed fluid couplings are included in the description of gear boxes and other variable speed gears. In the HSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H.S.C.N. and it will get classified under the same heading in the Central Excise Tariff. I therefore hold that the impugned order is correct in law and based on facts and the same does not require any modification. I accordingly reject the appeal and uphold the impugned order. 8. The appellants had also referred to some alternative classification but have not explained as to how the goods were classifiable under those headings and Heading No. 84.79 they have not chosen to explain about the classification under Heading No. 84.79. This point has also not been discussed by the Collector of Central Excise (Appeals). The Collector (Appeals) had recorded that the appellants had claimed classification of their product under Heading No. 84.85 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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