TaxTMI 
TaxTMI 
1981 (4) TMI 99
X X X X Extracts X X X X
X X X X Extracts X X X X
....d also filed two revision application s against the aforesaid appellate orders claiming assessment under Heading 84.62(1) CTA. The issue involved being the same, a common order is being passed to dispose of the Revision Applications as well as the suo motu revision proceedings under section 131(3) of Customs Act, 1962. 2. The case relates to import of water pump spindle bearings. The impugned Item, also known as integral shaft bearing, has two widely spaced rows of rolling elements within a common, one piece, outer ring. The Central shaft has, the inner raceways formed on the spindle body. A nylon cage is used at each raceway to space and retain the rolling elements. The shaft is integrally fitted to the bearing. These bearings are accep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent under heading 84.62(1) ibid and consequential refund of duty, the importers preferred appeal. The Appellate Collector ruled out classification of the goods under Heading 84.62 CTA altogether and held that the goods were correctly classifiable under heading 84.10(4) of CTA, 1975 with countervailing duty under Item 68 CET, instead Item of 49 CET. The conclusion of the Appellate Collector was based on the finding that the impugned goods are specifically designed parts of water pump for the ICP engines and these are as such essentially a machine part incorporating also a bearing in its construction. 5. The Government of India on perusal of the records of the case took a tentative view that the impugned goods are classifiable under headin....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 84.62 specifically cover ball bearings, these would fall under said heading. (2) The Appellate Collector has classified these bearings under Heading 84.10(3) by applying Section note 2(b) to Section XVI ignoring Section note 2(a) which should have precedence over the former; the Section note 2(b) applies only to other parts i.e. parts not specifically classifiable by application of Section note 2(a). (3) It is clear from the wordings of the sub-heading (2) of Heading 84.62 that the parts of bearing having bore diameter not exceeding 60 mm only are covered by this sub-heading. This sub-heading therefore pre-supposes that in order to merit classification under this sub-heading, the ball bearing must have a bore. The impugned bearings h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llers of needle roller bearings. Therefore, the question that has come up for consideration is as to whether the impugned goods is principally a ball bearing designed for a given machine or set of machines, or whether it is essentially a machine part incorporating also a bearing in its construction. 8. On inspection of the sample and the relevant catalogues, the Government observe that the impugned Item is not merely a ball bearing but it is an assembly in which ball bearing is integrally built with shaft. On the short side of the shaft is the fan while the longer side of the shaft drives the water pump which is an integral part of the engine. The Government also observe that the impugned Item is described in the manufacturer's literatur....