2006 (2) TMI 39

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....n-Appeal by the Commissioner (Appeals). The dispute in this appeal is in regard to classification of various parts and components of ball bearings such as needles rollers, aluminium cages, inner and outer races, inner and outer rings, lays shaft bushes different dimensions. There is no dispute that these are parts of ball bearings. Appellant claimed classification under Heading 84.85 of the Centra....

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....n'ble Supreme Court in the case of CCE, Shillong Vs. Wood Craft Products Ltd. - 1995 (7) RLT 661(SC) =1995 (77) ELT 23 (SC) to submit that the dispute relating to tariff classification must, as far as possible, be resolved with reference to nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985. 4. The goods in dispute a....