TMI Blog1997 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Shiben K. Dhar, Member (T)]. The Respondents imported Reel Rim Module and claimed assessment under C.T.H. 8348.20 read with the Notifications 172/89 and 98/90-Cus. 2. These were held to be classifiable under Heading 8483.90. The claim of Respondents to treat them as parts of textile machinery under Heading 83.48.20 was rejected by the Assistant Collector in terms of Section 2(a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that no power is transmitted through these gears and therefore the classification under Heading 84.83 is excluded. 5. We have heard both sides. Assistant Collector in his order has given the following extract from the write up dated 20-2-1990 submitted by the Respondents : Reel rim is a spare for can feeder machine used in our spinning section of our Polyester staple fibre plant (man-m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to facilitate the threadding, the sunflower wheels have different widths. The sunflower wheels are mounted in rocker arm so that they can swing apart if there is a wrap formation. Moreover due to this arrangement, the meshing depth can be adjusted by the means of a handwheel. The sunflower wheel hubs and the journals of the drive shafts have a splined shaft profile. The sunflower wheel hubs can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rotary movement may be transmitted at the same rate, or at a faster or slower rate; according to the type of gear and the angle at which it meshes with the next, the direction of transmission may be changed, or a rotary movement converted into a linear movement or vice versa (as with a rack and pinion). The group covers all types of gears including simple cog wheels, bevel gears, conical gea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed as gear wheels are clearly covered under Chapter 84.83 and correctly leviable to duty as parts under 8483.90. The fact that these are made of Aluminium as held by the Collector (Appeals) is not of much consequence. In view of the Section Note 2(a) of Section XVI which indicates that the parts which are goods have to take their classification only under specific headings pertaining to them we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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