Customs
Parts for use solely with transmission shafts used in motor vehicles are classifiable under CTH 8483: CESTAT:-
Universal Joint Cross, parts, body, cup, needly roller and SNAP ring, for use solely with transmission shafts used in motor vehicles, are more specifically classifiable under Tariff Item 8483 60 90 and not under Heading 8708; it is more so in view of specific exclusion of articles of Heading 8483 in Section Note 2(e) of Section XVII, under which Chapter 87 falls.
(In The CSTAT, Principal bench, New Delhi [Court No-1] Kafila forge LTD Vs Principal Commissioner of Customs (Import) ICD TKD)
