9911796707
TMI Blog1999 (2) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C. Jain, Vice President]. We have heard both sides. Classification of two articles namely (1) Filters and (2) Rotors are involved in the present appeal. 2. At the outset ld. Advocate, Shri N. Mukherjee for the appellants concedes that the classification under Tariff Heading 84.21 for filters as held by the lower appellate authority is the correct. He does not want to dispute the said cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lete assembly knows as rotor) the rotary motion develops in the turbine rotor. This rotary motion can be utilised as mechanical energy. The contention regarding commercial nomenclature is no doubt important but it is second in importance to the tariff description. In Ch. S.H. 8483.00 Transmission shaft has been clearly mentioned and the function of a transmission shaft is to transmit power fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zzles, shaft etc.. It is known as a turbine rotor in the trade and industry and it is not known as a transmission shaft. He further submits that the rotor in the turbine generates the power and it does not transmit the power, the power so generated is transmitted by other parts. Therefore he submits that by no stretch of imagination the rotor assembly or the turbine rotor can be classified under T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being so we agree with the submission of the ld. Advocate, for the appellants that Tariff Heading 84.06 is more specific to the goods and the parts of the steam turbine would be covered under the said heading by virtue, of Section Note 2 of Section XVI. In view of the foregoing discussion we hold that the classification for rotors is under Tariff Heading 84.06 and the classification of filter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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