1981 (3) TMI 78

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....tion that arises is whether these ball bearings are classifiable unrder Heading 84.62(2) of the First Schedule to the Customs Tariff Act, 1975 as "ball bearings with bore diameter not exceeding 60 mm" or under Heading 84.62(1) ibid as "Ball and roller bearings not elsewhere specified". 2. The impugned goods were imported by M/s. Bajaj International Private Ltd. (hereinafter referred to as "importers"), and were assessed to duty by the Assistant Collector of Customs under the Heading 84.62(2) of the First Schedule to C.T.A. On the rejection of the importers' claim for re-assessment under Heading 84.62(1) and consequential refund of duty, the importers preferred an appeal which was allowed by the Appellate Collector on the ground that sinc....

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.... imported without sleeves were in any way incomplete. They relied on the manufacturer's catalogue to show that the bearings are described separately and the sleeves, wherever required, have to be ordered separately and could be had either from the same manufacturer or any other manufacturer, indicating thereby that the goods are considered as independent entity in the market and their supply was not necessarily tied up with the supply of sleeves along with the goods. (ii) The Appellate Collector had satisfied himself regarding the use of the goods without the sleeves. (iii) Similar types of bearings, such as, 1313 K, 2313 K, and 2213 K, which are also capable of use independently as well as with sleeves, were being assessed by the sam....