2001 (4) TMI 124

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....f the Schedule to the Central Excise Tariff Act; that the Assistant Commissioner under Adjudication Order No. 8/93, dated 16-3-1993 ordered that the impugned goods should be classified alongwith the machines as the same were specifically designed to fit in a particular kind of machines; that however, on appeal filed by the Respondents, the Commissioner (Appeals) set aside the adjudication order by classifying the impugned product under Heading 84.83. The ld. DR submitted that Heading 84.83 nowhere specifically mentions bushes and thrust washers and these products cannot be treated as plain shaft bearings. He drew our attention to the explanatory note of HSN below Heading 84.83 which provides that plain shaft bearings consist of rings of ant....

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....arts not of general nature but for specific use and for that reason these were not classifiable under Heading 84.83, that their understanding of the show cause notice was that the Department did not dispute that bushes and washers were not plain shaft bearings but these were not classified under Heading 84.83 because of their specific uses; that because of this reason the Commissioner (Appeals) also observed in the impugned order that 'in the present case, it is not in dispute that bushes and thrust washers are covered by expression 'plain shaft bearings' as appearing in Chapter Heading 84.83'; that the Assistant Commissioner had not disputed their submissions that products in question satisfied the description of plant shaft bearings. The ....

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....bearing housings and plain shaft bearings, gears and gearings; ball screws: gear boxes and other speed changers, including tongue converters; flywheels and pulleys, including pulley blocks, clutches and shaft couplings (including universal joints)". 5. The ld. DR has rightly emphasised that Heading 84.83 applies only to plain shaft bearings and it does not refer to bushes and thrust washers. The technical literature relied upon by the Respondents also nowhere provides that the impugned goods are plain shaft bearings. Further, as per the explanatory Notes of HSN plain shaft bearings consist of rings of anti-friction metal or other material (for example sintered metal or plastics). No evidence has been brought on record to show that the im....