1997 (7) TMI 286

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....am, 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 Revenue had classified the same under Heading....

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.... 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 Heading 84.82 for the purpose of the notes u....

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.... 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 of bearings and not for the manufacturers of a....