https://www.taxtmi.com/caselaws?id=117426 Goods described as parts and components of ball bearings, including needle rollers, cages, races and rings, were held classifiable under Heading 84.82 because the HSN explanatory notes expressly covered needle rollers, inner and outer races, and inner and outer rings. The specific tariff entry prevailed over the residual Heading 84.85, and no contrary indication in the Central Excise Tariff justified resort to the residual heading. The classification was therefore decided in favour of Revenue and against the assessee. en-us Tue, 07 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117426 Goods described as parts and components of ball bearings, including needle rollers, cages, races and rings, were held classifiable under Heading 84.82 because the HSN explanatory notes expressly covered needle rollers, inner and outer races, and inner and outer rings. The specific tariff entry prevailed over the residual Heading 84.85, and no contrary indication in the Central Excise Tariff justified resort to the residual heading. The classification was therefore decided in favour of Revenue and against the assessee. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117426