Tariff classification follows the goods as imported, and a missing physical attribute excludes a specific sub-heading.

Imported goods must be classified on their actual condition at the time of import. A tariff sub-heading requiring a bore and a bore diameter not exceeding 60 mm could not apply to spindle bearings or integral shaft bearings that lacked any bore. Because the goods were bearings and a specific heading was available, they were classified under Heading 84.62(1) rather than the alternative heading. The classification principle stated is that a tariff entry needing a particular physical attribute cannot be used when that attribute is absent, and a residuary heading should not displace a specific applicable entry.

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Issues: Whether water pump ball bearings or bearings with an integral shaft were classifiable under Heading 84.62(1) of the Customs Tariff Act, 1975 or under Heading 84.62(2) of the Customs Tariff Act, 1975.

Analysis: The imported goods had to be assessed in the form in which they were imported. Heading 84.62(2) applied only to ball bearings satisfying the requirement of having a bore and a bore diameter not exceeding 60 mm. The subject goods were spindle bearings or integral shaft bearings and did not have a bore, so the condition for classification under Heading 84.62(2) was not met. Since they were admittedly bearings and an appropriate specific heading was available, there was no basis to shift them to the residuary alternative heading.

Conclusion: The goods were correctly classifiable under Heading 84.62(1) of the Customs Tariff Act, 1975 and not under Heading 84.62(2), in favour of the assessee.

Final Conclusion: The revenue appeals failed and the classification adopted by the appellate authority was sustained.

Ratio Decidendi: Goods must be classified on their actual imported condition, and a tariff sub-heading that requires a specific physical attribute cannot be applied when that attribute is absent.

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