https://www.taxtmi.com/caselaws?id=40935 Imported water pump integral shaft bearings were treated as a machine part forming an inseparable functional component of the pump, rather than as separate ball bearings. On their construction, use, trade description and marketing, Section note 2(a) to Section XVI was held inapplicable, and the goods were classified outside Heading 84.62 under Section note 2(b) as parts of water pumps under Heading 84.10(3). The corresponding countervailing duty treatment followed that pump-part classification. en-us Thu, 02 Apr 1981 00:00:00 +0530 Tue, 18 May 2010 11:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40935 Imported water pump integral shaft bearings were treated as a machine part forming an inseparable functional component of the pump, rather than as separate ball bearings. On their construction, use, trade description and marketing, Section note 2(a) to Section XVI was held inapplicable, and the goods were classified outside Heading 84.62 under Section note 2(b) as parts of water pumps under Heading 84.10(3). The corresponding countervailing duty treatment followed that pump-part classification. Case-Laws Customs Thu, 02 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40935