9911796707
TMI Blog1983 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Water Pump Spindle bearings for the purpose of Customs Duty and countervailing duty. In Appeal No. 794/81, the Appellate Collector ordered classification of the items under 84.10(3) CTA with countervailing duty under item 68 of the Central Excise Tariff. In Appeal No. 71/82, the classification of the goods under CTA 84.10 (3) was confirmed as also the levy of countervailing duty under item 49 of CET. In Appeal No. 80/82 which was against the Assistant Collector s order rejecting a claim for refund, the appellants claimed classification of the goods under Heading 84.63 of the CTA and countervailing duty under item CET 68, and the Appellate Collector held that the goods should be assessed under 84.62 (2) CTA with countervailing duty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they fall under 84.10(3) or 84.62(1) or under any other Heading. We have also to decide whether the C.V. duty is leviable under item 49 of the CET or under item 68 thereof. 6. The appellants themselves described the imported goods as Water Pumps Integral Shaft bearings (A.No. 794/81), Water Pump Spindle bearings (A.No. 71/82, Water Pump Shaft bearings (A.No. 80/82), Water Pump Spindle Bearings (A. Nos. 1124 to 1127/82). The Customs have all along been describing these goods as Water Pump bearings or Water Pump Shaft bearings. The appellants submit that what they imported are not bearings but should be considered a transmission shafts as the purpose of the goods as imported are essentially meant for transmission of power. They submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 763/80-B in the Matter of M/s. International Auto Suppliers, Delhi v. Collector of Customs, Bombay. He further opposed the appellants plea that they did not import bearings and that the imported goods were not bearings and pointed out that the manufacturers of the bearings imported by the appellants were M/s. S.K.F. who are known to be probably the most well known and the biggest manufacturers of ball bearings in the world. He referred to the Bill of Entry wherein the imported goods were described as bearings and submitted that these goods were bought and sold as bearings and not as spindles or shafts. 9. We have considered the submissions made by both the sides. There is no doubt in our minds that the imported goods that have been vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition. Since the subject goods do not fulfill the requirements of sub-heading (2), there is no scope to invoke the Interpretative Rule 3(c) and since by common agreement the goods are ball bearings, they fall squarely under sub-heading (1) of Heading 84.62. When an appropriate heading for the goods themselves is available in the Tariff, the question of invoking the Interpretative Rule 4 to search for some other heading appropriate to the akin goods does not arise. We, therefore, hold that the subject spindle bearings were correctly classifiable under Heading 84.62(1). Accordingly, we allow this appeal with consequential relief to the appellant. 10A. Applying the ratio of this order to the present seven appeals, we order that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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