2002 (12) TMI 349

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..... : Gowri Shankar, Member (T)]. The appeal is taken up for disposal, after waiving deposit, with the consent of both sides. 2. The question for consideration in this appeal, is the classification of nine articles that the appellant manufactured. These are stated to be as follows: crank shafts, plain shafts, shafts, gears, bearing gears, pinions, housing, bearing housings and pulleys. In the .....

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..... stion by the Bench, he clarifies that the shafts under consideration are intended for transmission of power and that housing is not different from bearing housing. 4. Note 2(a) to Section XVI of the Central Excise Tariff specifies the criteria for classification of parts of machinery which fall for classification in any of the chapters of that section. Clause (a) of this note provides that p .....

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..... nder consideration was classification of bushes and thrust washers which the Tribunal found to be different or plain shaft bearings of Heading 84.83. In CCE v. San Transmission, the Tribunal was concerned with classification of gears and pinions which were parts of locomotives. Locomotives and their parts are classifiable in Heading 86.07 and fall in Section XVII of the Tariff. For classification .....

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