https://www.taxtmi.com/caselaws?id=73805 The Tribunal upheld the classification of imported bimetal bearings as thin walled bearings under Tariff Item 34A of the Central Excise Tariff. Despite the appellant's argument that the goods did not meet ISI Specifications for thin walled bearings, the Tribunal relied on trade understanding to affirm the classification. The dispute over countervailing duty was settled in favor of the revenue, dismissing the appeals and confirming the levy of duty on the imported goods. en-us Thu, 28 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73805 The Tribunal upheld the classification of imported bimetal bearings as thin walled bearings under Tariff Item 34A of the Central Excise Tariff. Despite the appellant's argument that the goods did not meet ISI Specifications for thin walled bearings, the Tribunal relied on trade understanding to affirm the classification. The dispute over countervailing duty was settled in favor of the revenue, dismissing the appeals and confirming the levy of duty on the imported goods. Case-Laws Central Excise Thu, 28 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73805