1990 (9) TMI 186

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....or the Respondent. [Order per: Harish Chander, Member (J)]. -  Collector of Customs, Bombay has filed the above captioned 14 appeals being aggrieved from a common order passed by the Collector of Customs (Appeals), Bombay. Briefly, the facts of the case are that M/s. Vora and Vora, Bombay had imported water pump ball bearings and the revenue authorities had made the original assessment ....

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.... actual bore, bore of water pump bearings normally never exceeded 60 mm and they were very much below 60 mm and as such the question of actual measurement would not pose any difficulty to decide the classification between sub-items (1) and (2) of the Heading 84.62. He had held that water pump bearings were assessable under Heading 84.62(2) of CTA 1975 and CV duty was leviable under Tariff Item 49 ....

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....ading 84.62(2) of the Customs Tariff Act, 1975. He has pleaded for the acceptance of the appeals. 6. Shri N.C. Sogani, the learned consultant who has appeared on behalf of the respondent, pleaded that the matter is clearly covered by an earlier decision of the Tribunal for the same product in the case of International Auto Suppliers, Delhi v. Collector of Customs, Bombay vide order No. B-239/83....

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.... have to be assessed to the customs duty in the form in which they are imported. Sub-heading (2) of Heading 84.62 requires that ball bearings to be classified under that sub-heading should fulfil the following two conditions :- (i) They should have a bore, and (ii) diameter of their bore should not exceed 60 mm. 5. The subject spindle bearings or integral shaft bearings do not have a bore....