https://www.taxtmi.com/caselaws?id=44054 Imported bimetal bearings were disputed as either thin walled bearings under Item 34A of the Central Excise Tariff or goods falling in the residuary entry. Classification had to follow the governing Indian Standard specification, and trade understanding could not displace that requirement. No finding showed that the bearings conformed to IS : 4774, so the assumption that bimetal bearings were treated in trade circles as thin walled bearings was insufficient. The classification finding was therefore unsustainable and the matter had to be reconsidered afresh on merits in accordance with law. en-us Tue, 09 May 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44054 Imported bimetal bearings were disputed as either thin walled bearings under Item 34A of the Central Excise Tariff or goods falling in the residuary entry. Classification had to follow the governing Indian Standard specification, and trade understanding could not displace that requirement. No finding showed that the bearings conformed to IS : 4774, so the assumption that bimetal bearings were treated in trade circles as thin walled bearings was insufficient. The classification finding was therefore unsustainable and the matter had to be reconsidered afresh on merits in accordance with law. Case-Laws Customs Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44054