9911796707
TMI Blog1996 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. - The appellants imported bearings and bushings which were assessed to duty under Heading 84.62(2). Thereafter, the appellants filed a refund claim in respect of two bushes claiming that they were tractor parts and merited classification under Heading 87.04/06. This claim was rejected by the Assistant Collector. The Collector (Appeals) upheld the lower authority s order resulting in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of the impugned goods and claimed that the catalogue described the goods as tractor bushes. 3. Shri Mohd Ali, learned DR representing the Revenue, claimed that the catalogue cited was that of a manufacturer whereas the invoice shows that the goods were purchased from traders. He further claimed that bushes are not mentioned in any Tariff item and therefore, would fall under Heading 84.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n examination of this has observed as under : It has been held by the Appellate Tribunal and it is also the contention of the learned Additional Solicitor General that bushings and bearings are identical articles. It seems that the appellate Tribunal was influenced by the fact that the functions of the bushings and bearings are the same. It may be that two articles have the same functions but n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff by their nomenclature, they had to fall under the same heading as bearings. 6. In view of the findings of the Supreme Court referred to above, these goods would have to be included in the heading as parts of those articles in which they would be used. In the cited case, the issue was whether the bushes were parts of internal combustion piston engines or not. The finding of the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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