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Classification of imported goods under Indian Customs and Central Excise Tariff - item 72(3) vs. item 72(35). Analysis: The petitioner imported pillow blocks from the United Kingdom, consisting of a housing and a bearing, classified by the Customs under item 72(35) of the Tariff. The petitioner argued for classification under item 72(3) with a lower duty. The Deputy Collector and the Appellate Collector upheld the classification. The petitioner contended that the bearings were inseparable integral parts of the pillow blocks, not detachable for use elsewhere, unlike Mc. Gill precision bearings. The respondents argued detachability by force, availability of replacement bearings, and post-importation documents as evidence. The petitioner emphasized the commercial understanding of pillow blocks as distinct from ball bearings. The judgment analyzed the definitions of item 72(3) and item 72(35) of the Tariff, focusing on the essential aspects of detachability and functionality. The court distinguished between Mc. Gill precision bearings and Fafnir pillow blocks, emphasizing detachability without force and rendering both components useless upon detachment. It rejected the respondents' arguments based on detachability by force, availability of replacements, and post-importation documents. The court highlighted the commercial understanding and sale of pillow blocks as distinct from ball bearings, emphasizing the integral nature of the imported goods. In conclusion, the court quashed the impugned orders, ruling that the pillow blocks are assessable under item 72(3) as integral parts, not individual units. The judgment emphasized the importance of detachability without force, commercial understanding, and functionality in determining the classification of imported goods under the Tariff.
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