https://www.taxtmi.com/caselaws?id=48676 Tariff classification depends on the accepted trade and technical identity of the article. A needle cage assembly with rolling elements was treated in technical literature, industry materials and trade usage as a component or sub-assembly of a rolling bearing, not a complete rolling bearing. Item 49 covered rolling bearings as such and did not extend to parts or sub-assemblies; the fact that, in some installations, a shaft and housing may replace races did not change the character of the goods. The assemblies were therefore classifiable under Item 68 as residuary goods, and the appellants obtained relief. en-us Fri, 14 Mar 1986 00:00:00 +0530 Thu, 02 Nov 2023 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48676 Tariff classification depends on the accepted trade and technical identity of the article. A needle cage assembly with rolling elements was treated in technical literature, industry materials and trade usage as a component or sub-assembly of a rolling bearing, not a complete rolling bearing. Item 49 covered rolling bearings as such and did not extend to parts or sub-assemblies; the fact that, in some installations, a shaft and housing may replace races did not change the character of the goods. The assemblies were therefore classifiable under Item 68 as residuary goods, and the appellants obtained relief. Case-Laws Central Excise Fri, 14 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48676