Universal Joints Parts for Transmission Shaft falls under Heading 84836090

Kafila Forge Ltd Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 and not under heading 8708. Facts- M/s Kafila Forge Ltd. (the appellant) filed a Bill of Entry No. 7800127 dated 13.12.2006 for clearance of goods declared as “U.J. Cross Part & U J Cross Cup part” claiming the classification to be under heading 8483 60 90 of the Customs Tariff. These goods weighed 24241.900 kgs and the assessable value was declared to be Rs. 31,63,822.01/-. The as...