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TMI Blog1987 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... er: I.J. Rao, Member (T)]. - The question that arises for decision in this appeal is classification, for the purposes of additional duly of Asahi Bearings imported by the appellants under a Bill of Entry No. 585, dated 4-7-1981. The appellants requested re-classification of the goods under Item No. 68 C.E.T. but the Assistant Collector rejected the same and confirmed the classification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the imported goods were described as bearings. He, however, very fairly, pointed out that the description given in the Bill of Entry was amplified by the Customs to read as Housing with Bearing . He argued that Item No. 49 C.E.T. covers Roller Bearings i.e. to say Ball or Roller Bearings. The ld. Representative submitted that in view of the wording Ball or Roller Bearing even with Housing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake note of this ruling. 5. We have perused the Bill of Entry and the Catalogue wherein the description has been amplified to read Housing with Bearings . We have also perused the Catalogue which described the goods as the Pillow Blocks (Bearings with Housing). The earlier judgment of the Tribunal 1987 (31) E.L.T. 820 (Tribunal) is not directly applicable to the facts of the present case. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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