https://www.taxtmi.com/caselaws?id=166048 Classification of jockey pulleys turned on trade understanding and whether the Department proved they were recognised as bearings. On the evidence, including invoices, purchase orders and affidavits from trade participants, the goods were known as jockey pulleys and not bearings, so Tariff Item 49 could not apply. The Department's reliance on I.S.I. definitions failed because they were not the basis of the show cause notice, and the trade notices cited did not specifically classify jockey pulleys under Item 49. Earlier classification under Item 68 was also supported by the record, with no fresh facts, manufacturing change or legal amendment justifying a different view; the goods were therefore classifiable under Item 68. en-us Wed, 16 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 15:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166048 Classification of jockey pulleys turned on trade understanding and whether the Department proved they were recognised as bearings. On the evidence, including invoices, purchase orders and affidavits from trade participants, the goods were known as jockey pulleys and not bearings, so Tariff Item 49 could not apply. The Department's reliance on I.S.I. definitions failed because they were not the basis of the show cause notice, and the trade notices cited did not specifically classify jockey pulleys under Item 49. Earlier classification under Item 68 was also supported by the record, with no fresh facts, manufacturing change or legal amendment justifying a different view; the goods were therefore classifiable under Item 68. Case-Laws Central Excise Wed, 16 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166048