https://www.taxtmi.com/caselaws?id=97025 Imported goods that were undisputedly ball bearings were held to fall under the specific tariff entry for ball bearings in sub-heading 8482.10, because a product covered by a specific classification cannot be moved to Heading 85.03 merely on the basis of intended use in electric motor manufacture. The claimed end-use did not alter the tariff classification from Chapter 84 to Chapter 85, and prior exemption benefits obtained for initial setting up did not extend after rescission of the earlier notification. The benefit of Notification No. 62/94-Cus. was therefore not available. en-us Wed, 23 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97025 Imported goods that were undisputedly ball bearings were held to fall under the specific tariff entry for ball bearings in sub-heading 8482.10, because a product covered by a specific classification cannot be moved to Heading 85.03 merely on the basis of intended use in electric motor manufacture. The claimed end-use did not alter the tariff classification from Chapter 84 to Chapter 85, and prior exemption benefits obtained for initial setting up did not extend after rescission of the earlier notification. The benefit of Notification No. 62/94-Cus. was therefore not available. Case-Laws Customs Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97025