2002 (7) TMI 194

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..... No. 145/97 (H) CE, dated 2-12-97 passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad. 2. Shri Ramasubramaniam, Consultant appearing for the appellants submitted that dispute is in respect of classification of 'gears and shafts'. He said that whether the item is classifiable under sub-heading 8466.00 as claimed by the party or under 8483.00 as per the Department is an iss .....

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..... general purpose transmission application. The manufacturing process employed is to achieve required properties and precision of these gears and shafts and are exclusively to suit application of these components on machine tools only manufactured according to the specific requirements and drawings of the customers. Thus they are for use solely or principally with the particular kind of Machine Tool .....

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..... verage of this heading." Further in the instant case, the party has not taken, the plea that the item is non-transmission shaft before the adjudicating authority. Hence he is not permitted to make out a new case at this stage. In the facts and circumstances of the case and following ratio of the aforesaid decision of the Tribunal, we do not find any infirmity in the impugned order. Accordingly t .....

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