1983 (10) TMI 255

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.... under Heading 84.62(1) as Ball Bearings as claimed by the appellants or under Heading 73.33/40 as done by the lower authorities. 2. A consignment of Rolled Steel Rings weighing 2.360 m.t. was imported by the Appellants by Bill of Entry No. Cash-801, dated 14-6-1978. The Customs authorities assessed the goods under Heading 73.33/40 and realised the appropriate duty. The appellants applied for refund claiming re-assessment under Heading 84.62(1) as Ball bearings in terms of Rule 2A of Rule of Interpretation of Customs Tariff Act, 1975. The Assistant Collector of Customs by his order dated 24-3-1979 held that the goods are steel casting in form of rough finished rings without any taper surface or grove and not identifiable part of speci....

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....not acquired the essential character of bearing races and therefore, they could not be treated as unfinished or incomplete races. Rule 2A of the Interpretation Rules was, therefore, not applicable in the case. 6. We have carefully considered the material on record and arguments advanced by Sh. Kunhikrishnan, learned Departmental representative. Even the appellants admit, that goods were imported for manufacture of ball bearings. This would mean that they are not ball bearings. The lower authorities, after examining the goods came to the conclusion that goods are steel castings in the form of rough finished rings without any taper surface or groove and are not identifiable part of specific machine or instrument. Thus according to the ....

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....is seen that the goods are steel castings in the form of rough finished rings without any taper surface or groove, not identifiable as part of any specific machine or instrument and were correctly assessed. Repeating this finding, the Appellate Collector rejected the appeal. 10. In the present application it is contended that the goods are rolled steel rings imported for the manufacture of ball bearings having an internal dia. of 711 mm and they are not steel casting as held by the lower authority. These rings are for thrust ball bearings which do not require any tapering or inner groving. They are imported to the nearest size required for the manufacture of bearing races of ball bearing leaving limited margin for machining to be done....