1997 (7) TMI 286

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....the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Mipco Seamless Rings (Gujarat) Ltd., the matter relates to the classification of the machined seamless rings used in the manufacture of ball or rolling bearings. The appellants have sought classification of these rings under Heading No. 73.08 of the Tariff as "other articles of iron and steel". The Reve....

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....e classified with the machine of that kind. It has been clarified in Section Note (5) of the Section XVI that the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliances cited under the heading of Chapter 84 or Chapter 85. By virtue of this section note, extended meaning has been given to the expression "machine". As balls and roller bearing were cited in the H....

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....s, nail staples, rivets, sewing needles etc. As the goods were specifically designed and manufactured for use in the manufacture of bearing, we consider that their classification as "other articles of iron or steel" was not proper. The Collector of Central Excise (Appeals) Bombay had observed that the seamless ring machined manufactured by the appellant were specifically meant for the manufacturer....