Tariff classification of machine components upheld under Heading 84.82, following settled treatment of sales to outside parties.

Tariff classification of needle roller, inner and outer rings, dowel pins and needle roller cages was examined for sales to outside parties under Heading 84.82 versus Heading 84.25. The prior ruling in the assessee's own case had already supported classification under Heading 84.82, and the Revenue relied on the Section Notes to Section XVI to maintain that position. Following that settled approach, classification under Heading 84.82 was upheld and the appeal was rejected.

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Issues: Whether needle roller, inner and outer rings, dowel pins and needle roller cages were classifiable under Heading 84.82 or Heading 84.25 when sold to outside parties.

Analysis: The dispute turned on the proper tariff classification of the components manufactured by the assessee. The earlier decision in the assessee's own case had already upheld classification under Heading 84.82 for sale to outside parties, and the Revenue relied on the Section Notes to Section XVI of the tariff to support that classification. The present appeal followed that settled position.

Conclusion: The classification under Heading 84.82 was upheld and the appeal was rejected in favour of the Revenue.

Final Conclusion: The impugned classification order was sustained, and the assessee did not obtain relief.

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