Tariff classification of plain shaft bearings followed the specific heading despite incomplete form, not rolling mill spares.

Classification under the tariff must follow the specific heading described by the goods, as Section Note 2(a) of Section XVI and the HSN guidance require goods falling in a precise heading to be classified there even if presented in an incomplete form. Plain shaft bearings may consist of one or several clamped pieces and need not be complete rings or enclosed in a housing. On that basis, the goods were held to answer Heading 84.83 rather than the residual claim as rolling mill spares or parts under Heading 84.55, and the lower authority's classification was affirmed.

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Issues: Whether the impugned goods were classifiable as plain shaft bearings under Heading 84.83 or as rolling mill spares/parts under Heading 84.55.

Analysis: Section Note 2(a) of Section XVI required goods included in a specific heading of Chapter 84 or 85 to be classified under that heading. Heading 84.83 covered bearing housings and plain shaft bearings, and the HSN explanatory notes showed that plain shaft bearings may consist of rings of antifriction material, may be in one or several pieces clamped together, and need not necessarily be presented as a complete ring or enclosed in a housing. The goods, though not in the form of complete rings, were clamped together and served the same function as shaft bearings. The contention that absence of a complete ring excluded Heading 84.83 was not accepted.

Conclusion: The goods were correctly classified under Heading 84.83 and not under Heading 84.55.

Final Conclusion: The classification adopted by the lower authority was affirmed and the appeal failed.

Ratio Decidendi: Where goods answer the description of a specific tariff heading, classification must follow that heading on the basis of the section note and HSN guidance, even if the goods are presented in an incomplete form or without housing.

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