9911796707
TMI Blog1998 (8) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Authorities as ball/roller bearing falling under sub-heading 8482.80 of the C.T.A., 1975 having description as Ball or Roller Bearings - other, including combined ball/roller bearings and duty was paid accordingly. The respondents however, had claimed classification under sub-heading 8413.91 as part specially designed for use in water pump r.w. Notification No. 49/95-Cus. 1.2 The respondents thereafter filed a refund claim of duty of Rs. 1,20,888.26 on the ground of assessment under wrong classification of the tariff. The original authority rejected the claim of the respondents. Findings of the Asstt. Commissioner are as follows :- On seeing of the dimension table and sample, it was found that in spite of the integral shaft bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 2.1 Ld. SDR, Shri S.N. Ghosh for the Revenue has drawn attention to the Introduction of May, 1997 catalogue of the manufacturers. According to it, besides the use of integral shaft bearings in the `automotive water pumps , these have numerous other application including textile machinery, agricultural equipment, rotary movers, woodworking machinery and in the automotive industry. It has, therefore, been urged that considering the widespread use of integral shaft bearings, its classification should not be restricted to Heading 8413.91; the proper heading would be `other bearing under sub-heading 8482.80. It has also been urged that the `exclusion notes in Explanatory Notes, under under Tariff Heading 84.82 would not be applicable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect. 3.2 He further submits that date of tariff conference of Collectors is not given. There is no indication that the Conference has considered the judgment of the Tribunal reported in 1987 (31) E.L.T. 820. 3.3 As regards the ruling of C.C.C. in the case of Treadle Rollers for looms, ld. Advocate submits that it is not related to the goods in question. Besides, it is submitted that the judgment of the Tribunal is binding on the authorities. There is no adequate reason to differ from the same. He therefore, prays for dismissing the appeal. 4.1 We have carefully considered the pleas advance from both sides and observe that no new fact or argument has been advanced by the Revenue which was not before the two earlier authorities - G.O.I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
