https://www.taxtmi.com/caselaws?id=74610 The Tribunal classified the imported Water Pump Spindle bearings under Heading 84.62(1) for Customs duty purposes and directed the levy of countervailing duty under item 49 of the Central Excise Tariff, rejecting the appellants' arguments for alternative classifications. The decision emphasized that the goods did not meet the conditions for classification as shafts under item 84.63, affirming the Department's position that the goods were correctly classified as bearings. en-us Sat, 19 Nov 1983 00:00:00 +0530 Thu, 09 Jun 2011 18:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74610 The Tribunal classified the imported Water Pump Spindle bearings under Heading 84.62(1) for Customs duty purposes and directed the levy of countervailing duty under item 49 of the Central Excise Tariff, rejecting the appellants' arguments for alternative classifications. The decision emphasized that the goods did not meet the conditions for classification as shafts under item 84.63, affirming the Department's position that the goods were correctly classified as bearings. Case-Laws Customs Sat, 19 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74610