2000 (8) TMI 643

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....rchana Wadhwa, Member (J)]. - The appellants are absent. However, they have made a request for deciding the case on merits and have also filed a written submission in support of their appeal. 2. The short question required to be decided in the present appeal is as to whether the ball bearings imported by the appellants are classifiable under sub-heading 8482.10 as bearings or the same have....

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....pinion that the subject bearings should, therefore, be assessed as parts of electric motor under Heading 85.03 read with Notification No. 62/94-Cus. I find the Asstt. Collector of Customs for ARS vide his Order, dated 5-4-1995 has rejected the plea of the appellants and observed that the refund claim lodged by them is unsubstantiated. It is well established in law that goods should be classified ....

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....the same benefit can no longer be available. I, therefore, hold that in the present case, the imported ball bearings have been assessed correctly under Sub-heading 8482.10 and I find no room to interfere with the Order passed." 3. The appellants in their written submission have strongly contended that Tariff Heading 85.03 clearly says, 'parts suitable for use solely or principally with the m....