Imported parts of diesel engines and earth-moving equipment were...

Imported parts of diesel engines and earth-moving equipment were found to fall under Customs Tariff Heading 8483, but the dispute centred on the applicable IGST entry. The Tribunal held that Notification No. 35/2017-IT(RT) specifically inserted plain shaft bearings at Sl. No. 369A in Schedule III, attracting IGST at 18%, and simultaneously omitted "plain shaft bearings" from Sl. No. 135 in Schedule IV. Because the goods matched the specific Schedule III entry, the later amendment under Notification No. 43/2017 did not apply. The lower IGST rate was therefore correctly allowed, and the Revenue's challenge failed.