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<h1>Classification of Water Pump Bearings as Standalone Items Upheld by Tribunal</h1> The Tribunal ruled that bearings for water pumps should be classified under 84.82 as standalone items, not machinery parts, as it specifically covers ... Classification The judgment concerns the Central Excise classification of bearings for water pumps. The issue was whether the bearings should be classified under 84.82 or Heading 87.08 based on use criteria. The Tribunal ruled that since the bearings were standalone items and not machinery parts, they should be classified under 84.82 as it specifically covers 'Ball or Roller bearings.' The appeal was dismissed.
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