TMI Blog1997 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Torsion Shaft under sub-heading No. 8479.00 of the Central Excise Tariff, 1985. 2. Learned Counsel appearing on behalf of the appellants submits that the appellants are engaged in the manufacture of various types of machinery and parts thereof including machinery for manufacture of cement. The appellants filed C/List dated 17th March, 1987 classifying the cement machinery and parts thereof under Chapter Heading No. 8479.00 of the Central Excise Tariff, 1985. The C/List was duly approved, thereafter, a show cause notice was issued by the Asstt. Collector of Central Excise alleging that why the `Torsion Shaft should not be classified under Chapter Heading No. 8483.00 and the respondents after adjudication classified the `Torsion Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haft for membrance coupling. The appellants claimed the classification under sub-heading No. 8479.00 of the Central Excise Tariff, 1985. Sub-heading No. 8479.00 provides as under : 8479.00 Machinery and mechanical appliances having individual functions not specified or included elsewhere in this chapter." 6. The Revenue classified the Torsion Shaft under sub-heading No. 8483.00 and this sub-heading is reproduced below : 8483.00 Transmission shafts (including cam shafts and crank shafts) and cranks; Bearing housings and plain shaft bearings; Gears and gearing; Ball screws; gear boxes and other speed changers, including torque converters; Fly wheels and pulleys, including pulley blocks clutches and shaft couplings (including univ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e function explained by the appellants that this is a transmission shaft to transmit power to motion by rotation. The appellants relied upon the case of Chamundi Machine Tools Ltd. v. C.C.E., Bangalore supra. In this case, the Tribunal on the basis of the facts of the case held that `Shafts are classifiable u/h No. 84.86 of the Central Excise Tariff, 1985 as parts and accessories suitable for use solely or principally with lathe. The Tribunal in para 6 of the order held that As the description given in the classification list does not tally with the description u/h No. 84.83 of the C. Ex. Tariff, 1985, therefore, these `shafts may not be classified u/h No. 84.83 and will be classifiable u/h No. 84.86 as parts and accessories suitable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incipally with the goods of Heading Nos. 85.17 and 85.25 or 85.2 are to be classified in Heading No. 85.17. (c) all other parts are to be classified in Heading No. 84.85 or Heading No. 85.48." From a plain reading of Section Note 2 of Section XVI as set out above, it is obvious that parts of machines falling under this Section are to be classified according to Rules set out in (a), (b) (c). 13. Section Note 2(a) states that any parts which are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective Headings. Therefore, Torsion Shaft is rightly classifiable under sub-heading No. 8483 of the Central Excise Tariff, 1985. 14. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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