9911796707
TMI Blog1997 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal dated 30-5-1989 of the Collector of Central Excise (Appeals). 2. On the basis of the Revenue appeal, the Collector of Central Excise (Appeals) held that the "shafts" manufactured by the appellants are classifiable under 8483.00 and not under 8414 since the "shafts" are goods in Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following description of the shafts : "The shaft has two tapering ends. At one end a bearing and a pulley is fitted over which a belt is connected and the belt is also connected to the electric motor. Across the length of the shaft a number of impellers - depending on the air displacement required are fitted. The motor moves the belt and rotates the shaft on account of which the impeller dispell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce at all to support the contention that the impugned shafts are classifiable under Heading 8483. On the other hand, the appellants have clearly indicated that these shafts form part of the fan section, and there is no rebuttal of this averment from the Revenue. In view of this, we hold that the shafts, with which we are dealing in this appeal, are not such transmission shafts as are envisaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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