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1983 (4) TMI 179
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....N.V. Raghavan Iyer, SDR, for the Respondent. [Order per : B.B. Gujral, Vice-President]. - The case was heard on 14-4-1983. 2. The appellants seek reassessment of water pumps spindle bearings imported by them under Heading 84.62(1) of the Customs Tariff Act, 1975. The goods were assessed by the Customs under Heading 84.62(2). The Appellate Collector held that both these headings were....
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....he catalogue of this article. They stated that the same article was also commercially known as spindle bearing. They showed another catalogue of a different manufacturer in support of their statement. It was the common argument of the appellants as well as the Department's representative that the subject bearing had no alternative uses other than in internal combustion engines and, therefore. Head....
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....-9-1979 from the D.G.T.D. in support of their contention. The Department's representative maintained that the subject bearing should be deemed to have a bore as otherwise the shaft could not go through it. He contended that diameter of the deemed bore should be taken and on that basis the goods classified under sub-heading (2). The appellants replied to this argument saying that the shaft had not ....
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....ue. We hold that the goods 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 b....