https://www.taxtmi.com/caselaws?id=166743 Compound ball and roller bearings were the subject of a tariff classification dispute under the Customs Tariff Act, 1975, with the lower authorities classifying them under Heading 84.62(2) and the importers claiming Heading 84.62(1). The dispute turned on the proper classification of the imported goods. During the hearing, the Department conceded that compound ball and roller bearings were correctly classifiable under Heading 84.62(1), and the goods were accordingly treated as falling within that heading. Consequential refund followed for the importers. en-us Mon, 26 Sep 1983 00:00:00 +0530 Mon, 03 Nov 2014 12:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166743 Compound ball and roller bearings were the subject of a tariff classification dispute under the Customs Tariff Act, 1975, with the lower authorities classifying them under Heading 84.62(2) and the importers claiming Heading 84.62(1). The dispute turned on the proper classification of the imported goods. During the hearing, the Department conceded that compound ball and roller bearings were correctly classifiable under Heading 84.62(1), and the goods were accordingly treated as falling within that heading. Consequential refund followed for the importers. Case-Laws Customs Mon, 26 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166743