https://www.taxtmi.com/caselaws?id=89350 Imported water pump bearing with integral shaft bearing part No. FPS-348 was considered for classification under Heading 84.13 as a specially designed pump part or under Heading 84.82 as a bearing. The Tribunal found no new material to displace its earlier view that the item was a combination of a shaft and bearing, not a bearing simpliciter. The Revenue failed to prove, by evidence, that the goods were known in trade as ball or roller bearings or used beyond water pumps. On that basis, classification under Heading 84.13 was upheld and the refund claim remained admissible. en-us Wed, 12 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89350 Imported water pump bearing with integral shaft bearing part No. FPS-348 was considered for classification under Heading 84.13 as a specially designed pump part or under Heading 84.82 as a bearing. The Tribunal found no new material to displace its earlier view that the item was a combination of a shaft and bearing, not a bearing simpliciter. The Revenue failed to prove, by evidence, that the goods were known in trade as ball or roller bearings or used beyond water pumps. On that basis, classification under Heading 84.13 was upheld and the refund claim remained admissible. Case-Laws Customs Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89350