https://www.taxtmi.com/caselaws?id=166746 Customs tariff classification depended on the true functional character of the imported articles, not their label in the bill of entry. Technical dictionaries and engineering references showed that a journal operates within a bearing arrangement, so the goods were treated as bearing housing under Item 84.63 rather than as independent parts of a coal mill and boiler under Item 84.01/2. The classification under Item 84.63 was upheld and the customs assessment was sustained against the assessee. en-us Fri, 11 Nov 1983 00:00:00 +0530 Mon, 03 Nov 2014 12:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166746 Customs tariff classification depended on the true functional character of the imported articles, not their label in the bill of entry. Technical dictionaries and engineering references showed that a journal operates within a bearing arrangement, so the goods were treated as bearing housing under Item 84.63 rather than as independent parts of a coal mill and boiler under Item 84.01/2. The classification under Item 84.63 was upheld and the customs assessment was sustained against the assessee. Case-Laws Customs Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166746