1996 (12) TMI 194

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....f. Relying upon the tariff advise the adjudicating authority, the Collector of Central Excise, Pune, had held that the thrust washers were having motor vehicle application and were classifiable under Item No. 34A. The matter was heard on 5-12-1996 when Sh. P.B. Vicharay, Consultant, stated that the thrust washers manufactured by them although were having motor vehicle application but were not thin walled bearing and they were correctly classifiable under Item No. 68 of the tariff as unspecified motor vehicle parts. It was his submission that the tariff advise referred to the ISI Specifications which in turn referred to the dimensions and there is no finding that the thrust washers manufactured by them were covered by the dimensions as given....

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.... the thrust washers manufactured by the present appellants were known in the market as thin walled bearings. 4. As we have stated above, all categories of bearings are not classifiable under Item No. 34A and whether the thrust washers were thin walled bearing or thick walled bearing had to be determined on the basis of the ISI Specifications which is referred to even in the tariff advice. In the facts and circumstances of the case, we do not find any finding that the thrust washers under consideration in these proceedings were thin walled bearing for the purposes of Item No. 34A of the tariff. In another tariff advice it has been clarified that the following type of bearing of thickness 3/60 or below will be considered as thin walle....