https://www.taxtmi.com/caselaws?id=115014 Classification under the tariff must follow the specific heading described by the goods, as Section Note 2(a) of Section XVI and the HSN guidance require goods falling in a precise heading to be classified there even if presented in an incomplete form. Plain shaft bearings may consist of one or several clamped pieces and need not be complete rings or enclosed in a housing. On that basis, the goods were held to answer Heading 84.83 rather than the residual claim as rolling mill spares or parts under Heading 84.55, and the lower authority's classification was affirmed. en-us Wed, 19 Jan 2005 00:00:00 +0530 Wed, 23 May 2012 10:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115014 Classification under the tariff must follow the specific heading described by the goods, as Section Note 2(a) of Section XVI and the HSN guidance require goods falling in a precise heading to be classified there even if presented in an incomplete form. Plain shaft bearings may consist of one or several clamped pieces and need not be complete rings or enclosed in a housing. On that basis, the goods were held to answer Heading 84.83 rather than the residual claim as rolling mill spares or parts under Heading 84.55, and the lower authority's classification was affirmed. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115014