2000 (7) TMI 532

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.....K. Choubey, JDRs, for the Appellants. Shri J.M. Patel, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these two appeals by the department is the classification of goods described as integral shaft bearings, or water pump bearings. In each of the orders impugned in these appeals the Collector (Appeals) has taken the view that th....

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.... rollers are fitted. The balls or rollers are held in place by a cage. This assembly is known as a bearing. By the views as Explanatory Notes to the Harmonized System of Nomenclature explains, the friction is considerably reduced. Such bearings may be designed to give radial or thrust support. In the case of these bearings the balls or rollers, as the case may be, lies between the outer rase and t....

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....tive classification sought by the department under sub-heading 8485.90 (machinery parts not elsewhere specified not containing electrical connections) was not raised in the notice to show cause and cannot be added at this stage. Apart from it even on merits we fail to see why these goods should not be classified as bearings. Their primary function as we have seen is that of bearings. The definitio....