Pillow block classification for additional duty turned on the goods' true nature as imported, not as bearings simplicitor.

Pillow blocks described in the invoice, Bill of Entry and catalogue as bearings with housing were classified by reference to their true nature as imported goods. Earlier authorities treating pillow blocks as integral units were applied, and the distinction from bearings simplicitor was considered relevant for additional duty. The initial assessment also supported treatment as bearing housing rather than ordinary roller bearings. On that basis, Item 49 was not upheld, and the goods were classifiable under Item 68 for additional duty purposes.

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Issues: Whether pillow blocks described as housing with bearings were correctly classifiable for the purpose of additional duty under Item 49 of the Central Excise Tariff, or whether they were classifiable under Item 68.

Analysis: The imported goods were described in the invoice, Bill of Entry and catalogue as bearings with housing or pillow blocks. The classification had to be determined on the nature of the goods as imported. The relevant earlier authorities indicated that pillow blocks are to be treated as integral units and that where the imported article is not bearings simplicitor, that distinction must be taken into account for levy of additional duty. The heading under which the goods were initially assessed also supported treatment as bearing housing rather than as ordinary roller bearings.

Conclusion: The classification under Item 49 was not upheld and the goods were held classifiable under Item 68 for the purpose of additional duty.

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