https://www.taxtmi.com/caselaws?id=210659 Bearing housings and plain shaft bearings were correctly classified under Heading 84.83 of the Central Excise Tariff, because the HSN Explanatory Notes place machinery parts incorporating bearings, including these items, outside Heading 84.82. The assessee's earlier classification did not prevent classification under the proper tariff heading. On that basis, the denial of small scale exemption could not be sustained, and the Commissioner (Appeals) order was found free from infirmity. en-us Wed, 24 Aug 2011 00:00:00 +0530 Mon, 05 Aug 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210659 Bearing housings and plain shaft bearings were correctly classified under Heading 84.83 of the Central Excise Tariff, because the HSN Explanatory Notes place machinery parts incorporating bearings, including these items, outside Heading 84.82. The assessee's earlier classification did not prevent classification under the proper tariff heading. On that basis, the denial of small scale exemption could not be sustained, and the Commissioner (Appeals) order was found free from infirmity. Case-Laws Central Excise Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210659