https://www.taxtmi.com/caselaws?id=95851 The Appellate Tribunal CEGAT, Mumbai upheld the classification of goods as integral shaft bearings or water pump bearings under Heading 84.82 of the tariff, rejecting the department's argument to classify them as parts of internal combustion engines under Heading 84.09. The Tribunal emphasized the goods' primary function as bearings to reduce friction and provide support, citing manufacturer literature indicating diverse applications beyond internal combustion engines. Despite recognizing the shaft's role in engine operation, the Tribunal concluded that the goods should be classified as bearings, dismissing the department's appeals and affirming the Collector (Appeals)'s classification. en-us Thu, 06 Jul 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95851 The Appellate Tribunal CEGAT, Mumbai upheld the classification of goods as integral shaft bearings or water pump bearings under Heading 84.82 of the tariff, rejecting the department's argument to classify them as parts of internal combustion engines under Heading 84.09. The Tribunal emphasized the goods' primary function as bearings to reduce friction and provide support, citing manufacturer literature indicating diverse applications beyond internal combustion engines. Despite recognizing the shaft's role in engine operation, the Tribunal concluded that the goods should be classified as bearings, dismissing the department's appeals and affirming the Collector (Appeals)'s classification. Case-Laws Central Excise Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95851