https://www.taxtmi.com/caselaws?id=74521 Pillow blocks described in the invoice, Bill of Entry and catalogue as bearings with housing were classified by reference to their true nature as imported goods. Earlier authorities treating pillow blocks as integral units were applied, and the distinction from bearings simplicitor was considered relevant for additional duty. The initial assessment also supported treatment as bearing housing rather than ordinary roller bearings. On that basis, Item 49 was not upheld, and the goods were classifiable under Item 68 for additional duty purposes. en-us Mon, 02 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 13:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74521 Pillow blocks described in the invoice, Bill of Entry and catalogue as bearings with housing were classified by reference to their true nature as imported goods. Earlier authorities treating pillow blocks as integral units were applied, and the distinction from bearings simplicitor was considered relevant for additional duty. The initial assessment also supported treatment as bearing housing rather than ordinary roller bearings. On that basis, Item 49 was not upheld, and the goods were classifiable under Item 68 for additional duty purposes. Case-Laws Customs Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74521