https://www.taxtmi.com/caselaws?id=50522 For excise tariff classification, HSN nomenclature governs unless the tariff indicates a different intent, and goods can be treated as plain shaft bearings only where their characteristics match that description. Bushes and thrust washers were not shown to be rings of anti-friction metal or otherwise to possess the features of plain shaft bearings under Heading 84.83. Because the record indicated that the goods were specially designed for specific machinery, they were to be classified with the machines for which they were used rather than under Heading 84.83, and the Revenue's classification view was accepted. en-us Thu, 26 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50522 For excise tariff classification, HSN nomenclature governs unless the tariff indicates a different intent, and goods can be treated as plain shaft bearings only where their characteristics match that description. Bushes and thrust washers were not shown to be rings of anti-friction metal or otherwise to possess the features of plain shaft bearings under Heading 84.83. Because the record indicated that the goods were specially designed for specific machinery, they were to be classified with the machines for which they were used rather than under Heading 84.83, and the Revenue's classification view was accepted. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50522