1999 (8) TMI 287

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..... S.S. Kang, Member (J)]. Revenue filed this appeal against the Order-in-Appeal dated 25-5-1993 passed by the Collector of Central Excise (Appeals). In the impugned order, the product `universal joints was classified under sub-heading 82.04 of the Central Excise Tariff. 2. Ld. JDR appearing on behalf of the Revenue submits that the universal joints is specifically covered under the Tariff .....

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..... ble under Heading 84.83, as claimed by the Revenue or under 82.04, as held by the lower authorities. We find that Heading 84.83 includes the following : Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shafts bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque convertors, flywheels and pulley .....

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