2005 (9) TMI 448

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....i B.L. Meena, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In both these appeals, the issue raised is one and the same. Hence these appeals are taken up together for disposal. 2. The appellants imported what is known as "Centre bearing assembly" consisting of bearing housing incorporating ball bearing along with carrier, top retainer, rubber cushion, be....

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....able under Customs Tariff heading 8708.99 and CET heading 8708.00 Exclusion Note (2) to heading 8433 in the HSN also supports this view. According to this note, transmission equipment designed for use solely or principally for vehicles is excluded from CET heading 84.83 unless such equipment is integral parts of vehicle engines. The appellants in these appeals also challenged findings of the lower....