Tariff classification of integral shaft ball bearings: composite goods were assessed under Item 68, not Item 49.

Additional customs duty on imported integral shaft ball bearings was examined by reference to whether the goods fell within Item 49 or Item 68 of the Central Excise Tariff. The analysis treated the articles as combination goods, consisting of a ball bearing with a shaft fitted inside, rather than ball bearings simpliciter. Because Item 49 covered ball bearings of all sorts, it was considered inapplicable to that composite description. The commercial invoice and catalogue descriptions supported classification under Item 68, and the goods were directed to be assessed accordingly, with consequential refund to the appellants.

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Issues: Whether additional customs duty on the imported goods was chargeable with reference to Item 49 of the Central Excise Tariff or Item 68 of the Central Excise Tariff.

Analysis: The imported goods were described in the invoice and catalogue as integral shaft ball bearings and were not ball bearings simpliciter. They comprised a combination article made up of a ball bearing with a shaft fitted inside it. Since Item 49 covered ball bearings of all sorts, it was not appropriate for such combination articles. The description in the commercial documents supported this classification.

Conclusion: Item 49 was held inapplicable and the goods were directed to be assessed under Item 68, with consequential refund to the appellants.

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