2011 (8) TMI 756

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....) are the manufacturers of ball bearings and parts thereof falling under Chapter 84 of the Central Excise Tariff Act, 1985. They being a small scale unit, have been claiming SSI exemption available to them upto 28th February, 2001. The respondents had filed a fresh declaration No. 3/2000-01 dated 01.03.2001 for the said ball bearings declaring therein that they would be availing modvat facility and discharging full rate of duty on the said ball bearings w.e.f 1.3.2001. For the financial year 2001-02 the respondent filed declaration No. 1/2001-02 dated 1.4.2001 to the effect that full rate of duty would be discharged on the ball bearings. In addition, the assessee filed another declaration No. 2/2001-02 dated 14.05.2001 for the product 'Bear....

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....r the Revenue stated that the product BWH and PSP are nothing but bearings and are correctly classifiable under Chapter sub-Heading No. 8482.00 of Central Excise Tariff Act, 1985. He further submitted that the Commissioner (Appeals) has classified the product merely on the basis of Explanatory Notes to HSN which can be of persuasive value only. He also submitted that prior to 28.2.2001 the respondents themselves were classifying their goods under Chapter Heading No.8482.00 and paying duty accordingly.  He therefore requested that the order-in-appeal passed by the Commissioner (Appeals) is not proper and legal and needs to be set aside. 5. The learned Advocate appearing for the respondents submitted that the product BWH and PSP are t....

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....2.10 Ball bearings 8482.20 Tapered roller bearings, including cone and tapered roller assemblies 8482.30 Spherical roller bearings 8482.40 Needle roller bearing 8482.50 Other cylindrical roller bearing 8482.80 Other, including combined ball/roller bearings   - Parts 8482.91 Balls, needles and rollers 8482.99 Other The heading does not cover machinery parts incorporating ball, roller or needle roller bearing, these are classified in their own appropriate hearings, e.g.: (a) Bearing housings and bearing brackets (heading 84.83) 84.83   8483.10 Transmission shafts (including cam shafts and crank shafts) and cranks 8483.20 Bearing housings, incorporating ball or roller bearings 848....