https://www.taxtmi.com/caselaws?id=166915 Needle roller cages were treated as parts of rolling bearings rather than complete bearings, so they fell outside Tariff Item 49. The analysis turned on technical specifications, trade literature, catalogue evidence, and sample comparison, all showing that a cage functions only with a housing and shaft and cannot itself bear load as a bearing does. The phrase "all sorts" in Tariff Item 49 was read as covering different kinds of complete rolling bearings, not their parts, and because no specific entry covered bearing parts, the residuary tariff item applied. Needle roller cages were therefore classifiable under Tariff Item 68. en-us Mon, 12 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166915 Needle roller cages were treated as parts of rolling bearings rather than complete bearings, so they fell outside Tariff Item 49. The analysis turned on technical specifications, trade literature, catalogue evidence, and sample comparison, all showing that a cage functions only with a housing and shaft and cannot itself bear load as a bearing does. The phrase "all sorts" in Tariff Item 49 was read as covering different kinds of complete rolling bearings, not their parts, and because no specific entry covered bearing parts, the residuary tariff item applied. Needle roller cages were therefore classifiable under Tariff Item 68. Case-Laws Central Excise Mon, 12 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166915