https://www.taxtmi.com/caselaws?id=90148 Bearings supplied for water pumps were held to fall under the specific tariff entry for ball or roller bearings, because the goods were bearings simpliciter and not machinery parts incorporating bearings. The end-use argument based on water pump application did not override the specific description in Heading 84.82. Classification under Heading 87.08 was therefore rejected, and Heading 84.82 applied. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90148 Bearings supplied for water pumps were held to fall under the specific tariff entry for ball or roller bearings, because the goods were bearings simpliciter and not machinery parts incorporating bearings. The end-use argument based on water pump application did not override the specific description in Heading 84.82. Classification under Heading 87.08 was therefore rejected, and Heading 84.82 applied. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90148