https://www.taxtmi.com/caselaws?id=166858 The Tribunal upheld the classification of imported Forged Rings for bearing races under Heading 73.15(1) instead of Heading 84.62(3) as components of roller bearings. It concluded that the rough forgings did not possess the essential character of finished bearing races and required extensive manufacturing processes before being classified as such. The Tribunal considered industry experts' opinions and inconsistencies in the department's approach, ultimately dismissing the appeal and dropping the show cause notice issued by the Government of India. en-us Sat, 03 Sep 1983 00:00:00 +0530 Mon, 10 Nov 2014 15:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166858 The Tribunal upheld the classification of imported Forged Rings for bearing races under Heading 73.15(1) instead of Heading 84.62(3) as components of roller bearings. It concluded that the rough forgings did not possess the essential character of finished bearing races and required extensive manufacturing processes before being classified as such. The Tribunal considered industry experts' opinions and inconsistencies in the department's approach, ultimately dismissing the appeal and dropping the show cause notice issued by the Government of India. Case-Laws Customs Sat, 03 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166858