https://www.taxtmi.com/caselaws?id=84684 Foot step bearings were held classifiable as plain shaft bearings under Heading 84.63 because their essential function was to support and position rotating shafts, and their use in textile machinery did not change that character. Roller retainers or metal cages were treated as parts of anti-friction bearings under Heading 84.62 on the basis that cages form an integral component of such bearings. As Heading 84.62 was not covered by Notification No. 35/79-Cus. at the relevant time, exemption was unavailable. The classification adopted by the department was upheld and the exemption claim failed. en-us Thu, 28 Dec 1995 00:00:00 +0530 Sat, 23 Jul 2011 15:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84684 Foot step bearings were held classifiable as plain shaft bearings under Heading 84.63 because their essential function was to support and position rotating shafts, and their use in textile machinery did not change that character. Roller retainers or metal cages were treated as parts of anti-friction bearings under Heading 84.62 on the basis that cages form an integral component of such bearings. As Heading 84.62 was not covered by Notification No. 35/79-Cus. at the relevant time, exemption was unavailable. The classification adopted by the department was upheld and the exemption claim failed. Case-Laws Customs Thu, 28 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84684