Customs classification of water pump bearings under Heading 84.62(1) confirmed, with reassessment and refund following.

Water pump bearings or integral shaft bearings were treated as classifiable under Heading 84.62(1) for basic customs duty, following an earlier Tribunal decision on the same classification issue. The basic duty question was not further contested, and the earlier view was applied. As a result, the goods were held eligible for reassessment of basic duty, with consequential refund to follow from the revised classification.

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Issues: Whether water pump bearings or integral shaft bearings were correctly classifiable under Heading 84.62(1) for the purpose of basic customs duty.

Analysis: The classification issue had already been considered in an earlier Tribunal decision, which had held that such bearings fell under Heading 84.62(1). The parties did not advance anything further on the basic duty question, and the earlier view was followed.

Conclusion: The goods were held classifiable under Heading 84.62(1) for basic duty purposes, and the appellants were entitled to reassessment of basic duty and consequential refund.

Ratio Decidendi: Water pump bearings or integral shaft bearings are classifiable under Heading 84.62(1) for basic customs duty, and reassessment with consequential refund follows from that classification.

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