https://www.taxtmi.com/caselaws?id=84258 Engine bearings imported for additional customs duty were classified as motor vehicle parts under Item 34A of the Central Excise Tariff, not as residuary goods under Item 68. The Tribunal applied the established rule that tariff entries are interpreted according to the sense in which goods are known in trade, and held that ISI specifications do not alter the commercial identity or tariff description of the goods. As the imported bearings were treated as comparable to earlier bimetal engine bearings covered by binding precedent, the classification under Item 34A was confirmed. en-us Wed, 15 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84258 Engine bearings imported for additional customs duty were classified as motor vehicle parts under Item 34A of the Central Excise Tariff, not as residuary goods under Item 68. The Tribunal applied the established rule that tariff entries are interpreted according to the sense in which goods are known in trade, and held that ISI specifications do not alter the commercial identity or tariff description of the goods. As the imported bearings were treated as comparable to earlier bimetal engine bearings covered by binding precedent, the classification under Item 34A was confirmed. Case-Laws Customs Wed, 15 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84258