1987 (11) TMI 265

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.... Shri J. Gopinath, S.D.R., for the Respondent. [Order per: I.J. Rao, Member (T)]. - The question that arises for decision in this appeal is classification, for the purposes of additional duly of "Asahi Bearings" imported by the appellants under a Bill of Entry No. 585, dated 4-7-1981. The appellants requested re-classification of the goods under Item No. 68 C.E.T. but the Assistant Collector....

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....opinath, ld. SDR drew our attention to the invoice and stated that the imported goods were described as bearings. He, however, very fairly, pointed out that the description given in the Bill of Entry was amplified by the Customs to read as "Housing with Bearing". He argued that Item No. 49 C.E.T. covers Roller Bearings i.e. to say Ball or Roller Bearings. The ld. Representative submitted that in v....

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....assessed as integral parts and not as individual units. We take note of this ruling. 5. We have perused the Bill of Entry and the Catalogue wherein the description has been amplified to read "Housing with Bearings". We have also perused the Catalogue which described the goods as the Pillow Blocks (Bearings with Housing). The earlier judgment of the Tribunal 1987 (31) E.L.T. 820 (Tribunal) is no....