https://www.taxtmi.com/caselaws?id=82851 Integral shaft ball bearings commercially described as spindle bearings were required to be assessed in the condition in which they were imported. Heading 84.62(2) applied only to ball bearings with a bore and a bore diameter not exceeding 60 mm; these goods had no bore because the shaft was integral to the bearing, so a deemed bore could not be substituted. As Heading 84.62(2) was inapplicable, Interpretative Rule 3(c) did not arise. The goods, being bearings and commercially known as ball bearings or spindle bearings, fell within the specific residual category in Heading 84.62(1), making Heading 84.10(3) and Interpretative Rule 4 unnecessary. en-us Thu, 14 Apr 1983 00:00:00 +0530 Thu, 07 Jul 2011 17:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82851 Integral shaft ball bearings commercially described as spindle bearings were required to be assessed in the condition in which they were imported. Heading 84.62(2) applied only to ball bearings with a bore and a bore diameter not exceeding 60 mm; these goods had no bore because the shaft was integral to the bearing, so a deemed bore could not be substituted. As Heading 84.62(2) was inapplicable, Interpretative Rule 3(c) did not arise. The goods, being bearings and commercially known as ball bearings or spindle bearings, fell within the specific residual category in Heading 84.62(1), making Heading 84.10(3) and Interpretative Rule 4 unnecessary. Case-Laws Customs Thu, 14 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82851