Thin-walled bearing classification depends on ISI dimensions, not mere motor vehicle use, with thrust washers falling under unspecified parts.

Thin-walled bearings under Item 34A were confined to goods meeting the ISI specifications and relevant dimensional criteria; motor vehicle application alone did not establish that classification. Because the record contained no finding that the thrust washers satisfied those criteria or were known in the market as thin-walled bearings, they were treated as unspecified motor vehicle parts and classifiable under Item 68.

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Issues: Whether thrust washers having motor vehicle application were classifiable as thin-walled bearings under Item No. 34A of the Central Excise Tariff or as unspecified motor vehicle parts under Item No. 68.

Analysis: Item No. 34A covered only thin-walled bearings and not all bearings. The applicable tariff advice indicated that whether a bearing was thin-walled had to be determined with reference to the ISI specifications and the relevant dimensions. The record did not show any finding that the goods satisfied the dimensional criteria or that they were known in the market as thin-walled bearings. The mere fact that the goods were motor vehicle parts did not establish classification under Item No. 34A.

Conclusion: The thrust washers were not proved to be thin-walled bearings and were correctly classifiable under Item No. 68.

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