https://www.taxtmi.com/caselaws?id=82672 The case involved the classification of Suspension Axle Bearings under the Central Excise Tariff. The Collector (Appeals) rejected the appellants' claim for classification under 8485.90 or 8607.90, determining that the bearings were parts of traction motors classified under Heading 8501.00, with parts thereof under 8503.00. The judgment highlighted procedural irregularities, including the failure to issue a show cause notice and address all submissions. Ultimately, the impugned orders were set aside due to serious irregularities, emphasizing the importance of procedural adherence and thorough examination in classification decisions. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82672 The case involved the classification of Suspension Axle Bearings under the Central Excise Tariff. The Collector (Appeals) rejected the appellants' claim for classification under 8485.90 or 8607.90, determining that the bearings were parts of traction motors classified under Heading 8501.00, with parts thereof under 8503.00. The judgment highlighted procedural irregularities, including the failure to issue a show cause notice and address all submissions. Ultimately, the impugned orders were set aside due to serious irregularities, emphasizing the importance of procedural adherence and thorough examination in classification decisions. Case-Laws Central Excise Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82672