9911796707
TMI Blog2000 (8) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are absent. However, they have made a request for deciding the case on merits and have also filed a written submission in support of their appeal. 2. The short question required to be decided in the present appeal is as to whether the ball bearings imported by the appellants are classifiable under sub-heading 8482.10 as bearings or the same have to be assessed as parts of Electric M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld, therefore, be assessed as parts of electric motor under Heading 85.03 read with Notification No. 62/94-Cus. I find the Asstt. Collector of Customs for ARS vide his Order, dated 5-4-1995 has rejected the plea of the appellants and observed that the refund claim lodged by them is unsubstantiated. It is well established in law that goods should be classified in their respective specific headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. I, therefore, hold that in the present case, the imported ball bearings have been assessed correctly under Sub-heading 8482.10 and I find no room to interfere with the Order passed. 3. The appellants in their written submission have strongly contended that Tariff Heading 85.03 clearly says, parts suitable for use solely or principally with the machines of heading T.H. 85.01 or 85.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be used for Electric Motors, will not shift their classification from Chapter 84 to Chapter 85. Similarly, we find that the benefit having been extended to ball bearings imported earlier, for initial setting up of their Unit does not advance the appellants case, as rightly observed by the Commissioner (Appeals). Accordingly, we do not find any merits in the appeal filed by the appellants and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
