https://www.taxtmi.com/caselaws?id=84509 Tariff classification of imported thinwalled bearings depended on their commercial and trade understanding, particularly their recognition in motor vehicle and similar applications. ISI specifications were treated as relevant to quality or description, but not as controlling the tariff identity of the goods. Applying the earlier Tribunal view that thinwalled bearings known in trade fall under Tariff Item 34A of the Central Excise Tariff, the same classification was applied to the imported goods. The residual Tariff Item 68 was therefore not attracted, and the departmental classification challenge failed. en-us Wed, 19 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84509 Tariff classification of imported thinwalled bearings depended on their commercial and trade understanding, particularly their recognition in motor vehicle and similar applications. ISI specifications were treated as relevant to quality or description, but not as controlling the tariff identity of the goods. Applying the earlier Tribunal view that thinwalled bearings known in trade fall under Tariff Item 34A of the Central Excise Tariff, the same classification was applied to the imported goods. The residual Tariff Item 68 was therefore not attracted, and the departmental classification challenge failed. Case-Laws Customs Wed, 19 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84509