https://www.taxtmi.com/caselaws?id=73219 Integral shaft ball bearings, comprising a ball bearing with a shaft fitted inside, are combination articles rather than ball bearings simpliciter. Item 49 of the Central Excise Tariff, covering ball bearings of all sorts, does not appropriately cover such composite goods. Their invoice and catalogue descriptions support classification under Item 68 for purposes of additional customs duty. Assessment under Item 68 results in consequential refund entitlement. en-us Thu, 13 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73219 Integral shaft ball bearings, comprising a ball bearing with a shaft fitted inside, are combination articles rather than ball bearings simpliciter. Item 49 of the Central Excise Tariff, covering ball bearings of all sorts, does not appropriately cover such composite goods. Their invoice and catalogue descriptions support classification under Item 68 for purposes of additional customs duty. Assessment under Item 68 results in consequential refund entitlement. Case-Laws Central Excise Thu, 13 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73219