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TMI Blog2000 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... 413.90, as claimed by them or under sub-heading 84.83 of the schedule to the Central Excise Tariff Act, as decided by the Collector (Appeals). 2. Shri Jitendra Singh, Ld Advocate, submitted that the classification list No. 18/86 effective from 1-3-86, C.L. No. 26/86, effective from 1-4-86 and C.L. No. 42/86, effective from 2-4-86 were approved on 20-8-86 and 20-4-87; that Collector reviewed these classification lists right from 20-8-86; that the Review Order passed by the Collector under Section 35 E (2) of the Central Excise Act does not bear any Number and date or the date of Communication of the Order to the Assistant Collector which is the requirement of the law to ascertain the limitation of one year specified in the Act; that the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shaft bearings. He further submitted that classification of a product cannot be made on the basis of function or use; that common function of the commodities does not make them same or identical articles. Reliance was placed on the judgment in the case of Jain Engineering Co. v. C.C.Bombay 1987 (32) E.L.T. 3 (S.C.) wherein it was held that It may be that two articles (Bushings and bearing) have the same functions but, nonetheless, they are distinct and separate. As the functions of bushings are the same as that of bearings, sometimes bushings are also called bearings, as pointed out by the Appellate Tribunal. But when these two articles are known in the market by two different names, it is difficult to uphold the contention that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On merit, the Ld. D.R. submitted that the classification of the product cannot be determined on the basis of absence of ring alone; that end use may not be a sole criteria for arriving at the classification of the product; that, however, end use and trade understandings are very important factors for deciding the classification. He relied upon the decision in C.C. v. Kumudam Publications (P) Ltd, 1997 (96) E.L.T. 226 (S.C.) wherein it was held that It may not also be entirely correct to say that in no case can the end use or function of the goods is irrelevant on the question of classification. The ld. D.R. further mentioned that the product is being marketed as self-lubricating bearing and in commercial understanding the impugned produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs consist of rings of anti-friction metal. It has not been disputed by the Revenue that products in question do not consist of rings. The Revenue has, however, attempted to explain the absence of rings by saying that products being self lubricating, rings are not required. We do not agree with this argument of the ld. D.R. It is the Department s case that the impugned products are nothing but Plain shaft bearings and when the absence of rings is pointed out, the Revenue merely says that rings are not necessary without referring to any technical literature or I.S. Specifications. Nor the Revenue has any evidence to show that in Commercial parlance the products in question are treated as plain shaft bearings . The Supreme Court in Jain E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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