https://www.taxtmi.com/caselaws?id=574 Parts of ball bearings, including needle rollers, cages, races, rings and bushes, were held classifiable under Heading 84.82 because the HSN explanatory notes specifically covered needle rollers, inner and outer races, and inner and outer rings. In tariff classification, the HSN nomenclature prevails unless the statute shows a contrary intention, and no contrary indication was found in the Central Excise Tariff Act, 1985. The residual Heading 84.85 therefore could not apply. The revenue's classification was upheld and the appeal failed. en-us Tue, 07 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=574 Parts of ball bearings, including needle rollers, cages, races, rings and bushes, were held classifiable under Heading 84.82 because the HSN explanatory notes specifically covered needle rollers, inner and outer races, and inner and outer rings. In tariff classification, the HSN nomenclature prevails unless the statute shows a contrary intention, and no contrary indication was found in the Central Excise Tariff Act, 1985. The residual Heading 84.85 therefore could not apply. The revenue's classification was upheld and the appeal failed. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=574