1998 (7) TMI 300

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..... ssue involved in this appeal is the Central Excise classification of bearings for water pumps. The Central Excise authorities have classified the products under 84.82 while appellant claims that the correct classification would be under Heading 87.08. The appellant s claim is on the basis that these bearings are for use in water pumps which are meant for motor vehicles like Fiat Car, Ambassador Ca .....

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..... 3. We have considered the alternative classifications in question. The product in question is bearing. Tariff Heading 84.82 is specific for it. It is clear from HSN Note also that 84.82 excludes only machinery parts incorporating ball, roller or needle roller bearings. In the instant case, item is only bearing and not machinery parts incorporating bearing. In view of the foregoing, item is approp .....

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