TMI BlogUnderstanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the Customs Tariff Act, 1975.X X X X Extracts X X X X X X X X Extracts X X X X ..... Understanding the reasoning of classification under tariff item 8483 and tariff item 8708 of the Customs Tariff Act, 1975 . Classification of imported goods - gear reduction blank - to be classified under tariff item 8483 40 00 or under tariff item 8708 94 00 of the Customs Tariff Act, 1975 . Tribunal in case of Commissioner of Central Excise, Chennai vs. Best Cast (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under Heading 84.83 of the Central Excise Tariff being specifically covered therein and not as parts of accessories of the machines. The contention in Commissioner of Central Excise, Chennai vs. Best Cast Pvt. Ltd. was also endorsed by the hon'ble apex court, the classification of gear box part and clutch, held that the proper classification of the parts gear box and part of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er heading 8443 of Central Excise Act, as against heading 7226 , 8607 , 8708 or 8714 of Central Excise Tariff. Thus the correct classification of gear component is 8483 and not under 8708 as part of a motor vehicle. Full Text : 2019 (11) TMI 257 - CESTAT NEW DELHI - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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