https://www.taxtmi.com/caselaws?id=110940 Thrust bearing assemblies used in P.D. pumps were held to fall under Heading 84.83 as bearing assemblies, not under Heading 84.82 as ball or roller bearings or under Heading 84.13 as pump parts. The analysis applied Chapter Note 2 of Section XVI, requiring classification by the specific tariff heading first, and relied on the Heading 84.82 text and HSN notes to reject the department's view that machinery parts incorporating bearings could be treated as bearings themselves. Because the assemblies were separately classifiable as bearing assemblies, the demand and penalty based on the alternative classification were set aside. en-us Fri, 20 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110940 Thrust bearing assemblies used in P.D. pumps were held to fall under Heading 84.83 as bearing assemblies, not under Heading 84.82 as ball or roller bearings or under Heading 84.13 as pump parts. The analysis applied Chapter Note 2 of Section XVI, requiring classification by the specific tariff heading first, and relied on the Heading 84.82 text and HSN notes to reject the department's view that machinery parts incorporating bearings could be treated as bearings themselves. Because the assemblies were separately classifiable as bearing assemblies, the demand and penalty based on the alternative classification were set aside. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110940