https://www.taxtmi.com/caselaws?id=40534 Imported pillow blocks containing integral ball bearings are classifiable as component parts of machinery where their essential character and commercial identity are those of complete pillow-block units. Detachability of the bearing by force and the availability of replacement bearings do not require separate classification as ball bearings. Classification should reflect the integrated unit's functional and commercial reality rather than artificially splitting it into components. The goods fall under the tariff entry for integral machinery components rather than the entry for ball bearings. en-us Mon, 06 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 12:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40534 Imported pillow blocks containing integral ball bearings are classifiable as component parts of machinery where their essential character and commercial identity are those of complete pillow-block units. Detachability of the bearing by force and the availability of replacement bearings do not require separate classification as ball bearings. Classification should reflect the integrated unit's functional and commercial reality rather than artificially splitting it into components. The goods fall under the tariff entry for integral machinery components rather than the entry for ball bearings. Case-Laws Customs Mon, 06 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40534