Tariff classification of bearings must follow the governing Indian Standard, not trade understanding alone.

Imported bimetal bearings were disputed as either thin walled bearings under Item 34A of the Central Excise Tariff or goods falling in the residuary entry. Classification had to follow the governing Indian Standard specification, and trade understanding could not displace that requirement. No finding showed that the bearings conformed to IS : 4774, so the assumption that bimetal bearings were treated in trade circles as thin walled bearings was insufficient. The classification finding was therefore unsustainable and the matter had to be reconsidered afresh on merits in accordance with law.

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Issues: Whether the imported bimetal bearings were classifiable as thin walled bearings under Item 34A of the Central Excise Tariff, or were liable to duty under the residuary entry, and whether the trade understanding of the goods could displace the relevant Indian Standard specification.

Analysis: The classification dispute turned on whether the goods satisfied the prescribed specification for thin walled bearings. No authority recorded a finding that the imported bearings conformed to IS : 4774. The Tribunal proceeded on the assumption that bimetal bearings were understood in trade circles as thin walled bearings, but the absence of any material supporting conformity with the Indian Standard made that approach unsustainable. In light of the principle that the relevant specification cannot be ignored when it governs the classification exercise, the finding of classification required reconsideration.

Conclusion: The classification finding could not stand and the matter was required to be decided afresh on merits in accordance with law.

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