https://www.taxtmi.com/caselaws?id=83113 The tribunal upheld the classification of the product "bushes" under Tariff Item 68 instead of Tariff Item 34A, as it did not meet the technical specifications or trade nomenclature of a thin-walled bearing. Despite the Revenue's arguments based on thickness and functional aspects, the tribunal relied on expert opinions to support its decision. The lower authorities' classification was affirmed, emphasizing that the product did not qualify as a thin-walled bearing both technically and in trade terms, leading to the rejection of the Revenue's appeal. en-us Tue, 22 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83113 The tribunal upheld the classification of the product "bushes" under Tariff Item 68 instead of Tariff Item 34A, as it did not meet the technical specifications or trade nomenclature of a thin-walled bearing. Despite the Revenue's arguments based on thickness and functional aspects, the tribunal relied on expert opinions to support its decision. The lower authorities' classification was affirmed, emphasizing that the product did not qualify as a thin-walled bearing both technically and in trade terms, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83113