1995 (5) TMI 31

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.... moving machinery from West Germany. The Collector of Customs treating the goods to be motor vehicle parts and in particular as thin walled bearings subjected them to levy of additional duty at the rate of 20% plus 5% ad valorem under Item 34A of the Central Excise Tariff. The appellant removed the goods under Bills of Entry and paid the duty as assessed but claimed that such assessment was errone....

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....on engines. It found that the bimetal bearings known in the trade as such could be called thin walled bearings otherwise it would be going beyond the very definition of such bearings. It, therefore, held that the bearings imported by the appellant were thin walled bearings. 2. None of the authorities have recorded any finding that the bimetal bearing imported by the appellant satisfied the spec....