1998 (7) TMI 300

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in this appeal is the Central Excise classification of bearings for water pumps. The Central Excise authorities have classified the products under 84.82 while appellant claims that the correct classification would be under Heading 87.08. The appellant's claim is on the basis that these bearings are for use ....