https://www.taxtmi.com/caselaws?id=112032 A bearing assembly was treated as distinct from a bearing for classification under Chapter Heading 84.82 of the Central Excise Tariff Act, while bearing housings and similar assemblies fall under Chapter Heading 84.83. The exemption under Notification No. 6/2000, being directed to bearings, was held inapplicable to bearing assemblies and had to be construed strictly. The text also states that a rectification application can be used only to correct a patent mistake apparent from the record and cannot be employed to reopen a concluded classification view. Revenue reliance on other decisions was found unpersuasive on these facts. en-us Mon, 19 Jul 2004 00:00:00 +0530 Thu, 26 Apr 2012 13:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112032 A bearing assembly was treated as distinct from a bearing for classification under Chapter Heading 84.82 of the Central Excise Tariff Act, while bearing housings and similar assemblies fall under Chapter Heading 84.83. The exemption under Notification No. 6/2000, being directed to bearings, was held inapplicable to bearing assemblies and had to be construed strictly. The text also states that a rectification application can be used only to correct a patent mistake apparent from the record and cannot be employed to reopen a concluded classification view. Revenue reliance on other decisions was found unpersuasive on these facts. Case-Laws Central Excise Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112032