2004 (2) TMI 446

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....e Appellant. Shri Uma Shankar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The question of classification of parts of machinery/equipment falling under chapter Headings 84 and 85 the Central Excise Tariff Act has been a subject-matter of considerable debate and may judicial pronouncements. Basic principles of classification enunciated in Section Note 2 of Section XV....

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....cular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 85.43) are to be classified with the machines of that kind or in Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 8....

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....to CHS 84.81 (actually it is 84.82) thrust bearings are placed in between the shaft and housing to give radial support or to resist axial thrust. This is exactly the position in the present case and having thrust bearing fitted to the bearing housing for placement on the shaft the housing, also becomes part of such assembly." He goes on (Paragraph 38): "An integral combination of housing, thrust b....

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....e are concerned with bearing assembly only. The Commissioner's finding that bearing assemblies, which are machinery parts are classifiable under Chapter Heading 84.82, has to be therefore rejected. They are appropriately classifiable under chapter Heading 84.83. 5. The learned Advocate tendered volumes of case law in support of his contention that the thrust bearing assembly is a part of P....