TaxTMI 
TaxTMI 
1995 (12) TMI 119
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....e order of the Collector (Appeals). 3. The main issues involved are as to whether (1) the item called as Foot Step Bearings were classifiable under Heading 84.63 or 84.38(1) of CTA, 1975; and (2) whether Roller Retainers/Metal cages were eligible for the benefit of Notification No. 35/75 (as amended). 4. The Learned Counsel stated that the Department has assessed the Foot Step Bearings under 84.63 as `bearings' but the importer had applied for re-assessment under 84.38(1) on the ground that they were components of textile machinery classifiable as such. 5. In this connection, he would draw attention to the Bills of Entry, the invoices and the respective headings. 6. It was his contention that the item Foot Step Bearing al....
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....s been correctly described as a bearing as it is in the nature of a plain shaft bearing which may be in one piece or in several pieces clamped together and forms a smooth bearing surface as observed by the Assistant Collector. Hence, its classification under 84.63 is in order. 11. As regards Metal Cages, the appellants' claim was rejected by the Assistant Collector because these were classifiable under 84.62 and this heading does not appear in the Notification No. 35/79-Cus. as amended by 129/80 as it stood at the relevant time. 12. We have considered the above submissions. We find that the tariff headings in question are as follows : 84.63 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (....
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....es etc. 14. The following extracts will be a useful guide (1) MACHINERY'S HANDBOOK Revised 21st Edition by Erik Oberg, FRANKLIN D. JONES and HOLBROOK L. HORTN, edited by Paul B. Schubert : CLASSES OF PLAIN BEARINGS. - Bearings that provide sliding contact between mating surfaces fall into three general classes : radial bearings that support rotating shafts or slipper bearings that guide moving parts in a straight line. Radial sliding bearings, more commonly called sleeve bearings, may be of several types, the most usual being the plain full journal bearings which has 360-degree contact with its mating journal, and the partial journal bearings, which has less than 180-degree contact. Listed below are some of the advantages and disadv....
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.... Tapered Rolle TYPES OF BALL AND ROLLER THRUST BEARINGS (p. 611) One direction ball thrust Two direction ball thrust Spherical Roller Thrust Tapared Roller thrust TYPES OF NEEDLE BEARINGS (p. 611) Loose roller Outer race and retained roller Special or unconventional types Plastic bearings Pillow Block and flanged housing bearings Convential bearing materials  7.Cage Materials - Commercial bearings usually rely on stampled steel with or without a phosphate treatment : some economical varieties are found with snap - in plastic or metallic cages. HOW THING WORK A Universeal Encyclopedia of a machines Volume II                By Granada BALL AND....
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....g can resist radial as well as axial loading. A single thrust bearing resists thrust in one direction only; a double thrust bearing resists thrust in both directions. To obtain greater mechanical strength without increasing the external diameter, double row bearings instead of single row bearings are used. A double row bearing has two rows of balls or rollers side by side. So called self-aligning bearings allow a certain amount of angular movement between shaft and housing, thus correcting any misalignment or deflection of the shaft. (Page 170) "Cages for anti-friction bearings are made from deep-drawing steel strip or brass sheet or from tube material. Manufacture involves a series of press-tool operations (h) or, alternatively, various m....
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....at the anti friction bearings normally comprises of components known as races, the rolling element and the cages. The fact that the cages are parts of bearings classifiable under 84.62 is also recognised by CCCN as is apparent from the relevant extract thereof which is as follows : 84.62 - BALL, ROLLER OR NEEDLE ROLLER BEARINGS. This heading covers all ball, roller or needle roller type bearings. They are used in place of smooth metal bearings and enable friction to be considerably reduced. They are generally fitted between the bearing housing and the shaft or axle, and may be designed to give radial support (radial bearings) or to resist thrust (thrust bearings). Certain bearings may be designed for both radial and thrust support. Norma....