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TMI Blog1998 (5) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. Heard both sides. 2. Question involved in this appeal is regarding classification of shaft and bearing assembly . The lower authorities have classified the said article under Tariff Heading 84.83. Contention of the appellants on the other hand is under Tariff sub-heading 8414.99 as part of an industrial fan. Because it is the contention of the appellants that it is a specific parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to transmit power from the motor to the other parts, but that by itself does not make it a transmission shaft simplicitor. He therefore submits that the lower authorities have gone wrong in classifying the product under Tariff Heading 84.83. 4. Opposing the contentions ld. JDR submits that the function of the shaft and bearing assembly being akin to transmission shafts, therefore the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Company reported in 1987 (32) E.L.T. 3. At this stage ld. Consultant also draws our attention to the fact that the previous Assistant collector approved the classification of the subject goods as part of a fan in the classification list, dated 3-3-1986 (shown as Annexure 5 after physical verification, to the appeal papers). Keeping in view the aforesaid facts and circumstances we therefore all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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