Tariff classification of centre bearing assembly confirmed under heading 8708.99 as a motor vehicle part.

Imported centre bearing assembly used between the front and rear propeller shaft of commercial vehicles was held classifiable as a motor vehicle part under heading 8708.99, not as an article under heading 84.83. The tariff note to Section XVII excluded items covered by heading 84.83 where they formed integral vehicle parts, and the explanatory notes supported classification of transmission equipment designed principally for use with vehicles under heading 8708. Treating the assembly as part of the propeller shaft, the tribunal found the revenue classification consistent with the tariff scheme and its earlier view on similar goods. The appeals failed and the classification adopted by the revenue authorities was upheld.

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Issues: Classification of the imported centre bearing assembly, namely whether it was classifiable under heading 84.83 as claimed by the assessee or under heading 8708.99 as parts of a motor vehicle propeller shaft.

Analysis: The imported item consisted of components fitted between the front and rear frame propeller shaft of commercial vehicles. The governing tariff note under Section XVII excluded articles of the kind covered by heading 84.83 where they formed integral parts of vehicle engines, and the explanatory note supported classification of transmission equipment designed for use principally with vehicles under heading 8708 rather than heading 84.83. The imported assembly was treated as a part of the propeller shaft, and the classification adopted by the lower authorities was found consistent with the relevant tariff notes and the tribunal's earlier view on similar goods.

Conclusion: The goods were correctly classifiable under heading 8708.99 of the Customs Tariff Act and not under heading 84.83; the finding was against the assessee.

Final Conclusion: The appeals failed and the classification adopted by the revenue authorities was upheld.

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