9911796707
TMI Blog1995 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 4774/1968. The customs authorities had charged C.V. Duty under Item 68 against Item 34A of erstwhile CET. Therefore, the importer filed the refund claim seeking reassessment of the said item under Tariff Item 68 for the purpose of C.V. Duty. It had been pleaded by the importer that the dimension of the item are within the range of said ISI Specification, then they are to be treated as thinwalled bearing for the purpose of levy of C.V. Duty under Item 34A. Otherwise, they were treated as thickwalled bearings falling outside the scope of Item 34A. 2. The Assistant Collector while dealing with the said refund claim held that the classification of thinwalled bearing is to be governed by the trade name and their use. If the item is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the importer. They have been served on 12-6-1995. As they did not appear the hearing of the case was taken up for decision on merits. The Learned DR submitted that the case is no longer res integra and the same is covered by rulings rendered by the Tribunal in the case of Collector of Customs, Bombay v. M/s. Kwality Laminators as decided by Final Order No. C/119/95-B2, dated 15-3-1995 [reported in 1995 (79) E.L.T. 232 (Tribunal)] as well as by Order delivered in the case of M/s. G.M.C. Bros. Co. v. Collector of Customs, Bombay as per Order No. 378-386/88-B2, dated 28-7-1988 [reported in 1988 (37) E.L.T. 589 (Tribunal)]. The Tribunal after a detailed consideration and discussion has held that in M/s. G.M.S. Bros. Co. that the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 985 (21) E.L.T. 3 the Hon ble Supreme Court has held that the Tariff Entry is to be interpreted as the same is understood by the traders. Hon ble Supreme Court in the case of Atul Glass Industries Ltd. reported in 1986 (25) E.L.T. 473 has held that To our mind, there is a piece of evidence only as to the manner in which the product has to be treated for the purpose of specifications laid down by the Indian Standard Institution." We have also perused the definition of the thinwalled bearings. The goods imported by the appellants are to be used in motor/cars and other internal combustion engines. This Tribunal has repeatedly held that the tariff advice is not binding to say that bimetal bearings known in the trade as such cannot be called th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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