I.J. Rao, Member (T)
1. In this appeal originally filed as Revision Application before the Central Government the question to be decided is the classification of Crank Shaft with spares. The goods were classified under heading 84.63 CTA and appellants sought re-classification of the same under heading 84.11(1) CTA.
2. We heard the Ld. Representatives of the appellants. They submitted that the imported materials are Crank Shafts with Keys and are parts of Air Pumps and not parts of transmission system and, therefore, should be assessed under heading 84.11(1) CTA.
3. Shri Saha opposing the arguments submitted that Crank Shaft, being Transmission Shaft, is specific item under heading 84.63 and it drew out attention to Section Note 2(a) to Section XVI CTA.
4. We have considered the arguments of both sides. It is not denied that the imported goods consisted of Crank Shaft, which, is a transmission shaft and, is therefore, specifically covered by 84.63. The order of the Appellate Collector which took note of this fact and also of Section Note 2(a) to Section XVI does not call for interference. We, therefore, dismiss this appeal.