1987 (8) TMI 193

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.... this appeal is whether Additional Customs duty is chargeable on the imported goods with reference to Item 49 of the Central Excise Tariff or Item 68 thereof. 2.  On hearing both sides and on perusal of the records, we find that the subject goods are described in the import invoice and the relevant Trade Catalogue as "Integral Shaft Ball Bearings, Water Pump Bearings". Item 49 of the Tariff ....