2005 (1) TMI 477

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....ant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appeal arose out of Commissioner (Appeals) order wherein the Commissioner confirmed the order of the lower authority who classified the goods manufactured by the appellant under 8483 of CETA as Plain Shaft bearings. 2. The appellants contention is that the Radial inserts, End inserts,....

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....ng mills and rolls thereof. 3. Heard both sides. 4. According to Section Note 2(a) of XVI of the Central Excise Tariff parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading No. 84.85 and 85.48) are in all cases to be classified in their respective headings. Chapter Heading 84.83 includes bearing housing and plain shaft bearings etc. A....