HSN nomenclature controls tariff classification; specially designed bushes and thrust washers were classified with the machinery used.

For excise tariff classification, HSN nomenclature governs unless the tariff indicates a different intent, and goods can be treated as plain shaft bearings only where their characteristics match that description. Bushes and thrust washers were not shown to be rings of anti-friction metal or otherwise to possess the features of plain shaft bearings under Heading 84.83. Because the record indicated that the goods were specially designed for specific machinery, they were to be classified with the machines for which they were used rather than under Heading 84.83, and the Revenue's classification view was accepted.

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Issues: Whether bushes and thrust washers were classifiable under Heading 84.83 as plain shaft bearings, or were to be classified with the machines for which they were specially designed.

Analysis: Heading 84.83 covers plain shaft bearings, not every bush or thrust washer. The technical material relied upon did not show that the goods had the characteristics of plain shaft bearings contemplated by the HSN, namely rings of anti-friction metal or other material. No evidence established that the impugned products consisted of such rings. The HSN-based nomenclature is the controlling guide for tariff classification unless the tariff indicates a different intent, and the record also showed that the goods were specially designed for specific machinery.

Conclusion: The goods were not classifiable under Heading 84.83 as plain shaft bearings and were classifiable with the machines for which they were used, in favour of Revenue.

Final Conclusion: The classification adopted by the lower appellate authority was set aside and the Revenue's classification position was accepted.

Ratio Decidendi: For excise tariff classification, the HSN nomenclature governs, and goods can be classified as plain shaft bearings only if their characteristics correspond to that description; technical definitions cannot override the HSN where the tariff language is clear.

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