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TMI Blog2006 (6) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... R.K. Singla, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal Nos. 213/2004, dated 2-1-2004 and 13/2004, dated 30-1-2004, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The short question in these appeals is the correct classification of 'Shafts' manufactured by the appellants. The di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as follows :- "the goods covered by this heading are mainly : (i) certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines; (ii) certain internal parts of a machine, used to transmit power to the various parts of the same machine. The heading does not cover simple axles which do not transmit power but merely support a wheel or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afts were classified as transmission shafts :- (i) Jer Ring Gears Pvt Ltd. v. CCE [2005 (186) E.L.T. 73] (ii) CCE v. Kafila Forge Ltd. [2004 (167) E.L.T. 343] (iii) HMT Ltd. v. Commissioner [2003 (151) E.L.T. 666] In all the above cases, the party did not contend that the shaft is not a transmission shafts whereas in the present case it is clearly submitted that the shaft do not transmit power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Conclusion : All the machine elements mainly fork shafts (Back Shaft, Counter Shaft Fork Shaft, Main Shaft Fork Shaft, Submission Shaft Fork Shaft, Rotary Shaft Fork Shaft) except Side Clutch Shaft are stationary machine elements and they do not transmit power. These machine elements have no function in power transmission even though they are part of transmission gear box. In general these mac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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