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TMI Blog2004 (2) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Moheb Ali M., Member (T)]. The question of classification of parts of machinery/equipment falling under chapter Headings 84 and 85 the Central Excise Tariff Act has been a subject-matter of considerable debate and may judicial pronouncements. Basic principles of classification enunciated in Section Note 2 of Section XVI of CETA should alone be the criteria for determining the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be classified with the machines of that kind or in Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading No. 85.17. (c) xxxx (We are not concerned). 2. The appellants are manufacturers of P.D. pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and having thrust bearing fitted to the bearing housing for placement on the shaft the housing, also becomes part of such assembly. He goes on (Paragraph 38): An integral combination of housing, thrust block and bearing which represent thrust bearing assembly, since itself happens to be goods the same is classifiable under Heading 84.82. The confusion springs from his attempt to equate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. They are appropriately classifiable under chapter Heading 84.83. 5. The learned Advocate tendered volumes of case law in support of his contention that the thrust bearing assembly is a part of P.D. pump and therefore should be classified under chapter Heading 84.13 of CETA meant for P.D. pumps. He should have only looked at Chapter Note 2(a) to Section XVI. He bases his arguments on Note 2(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st insofar as the appellants are concerned. The benefit of Notification 6/2000 which is sought to be denied by the department, is still available to the appellants so long as the thrust bearing assemblies are not classified under 84.82 meant for ball/roller bearings. 7. The Commissioner s order classifying the thrust bearing assemblies under chapter Heading 84.82 is set aside. With that, the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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