9911796707
TMI Blog2004 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... atil, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. This ROM application is filed by the Revenue against this Bench s Final Order No. A/326/WZB/2004/ C-I, dated 20-2-2004 [2004 (167) E.L.T. 287 (T)]. The application, though called a ROM, appears to be an appeal seeking review of the order passed by this Bench. On that count alone, the application can be rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the applicant, the order of the Tribunal against which this application for ROM is filed, suffers from some apparent mistakes and therefore needs to be rectified. 3. The case of the Revenue briefly stated is that a thrust bearing assembly falls under Chapter Heading 84.82 of the Central Excise Tariff Act, 1985. Heading 84.82 reads as ball or roller bearings. The Tribunal in its order cit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titute ball or roller bearing. The term bearing and bearing assembly , according to the Revenue, does not represent separate distinct products. We do not agree with this proposition at all. They are two distinct commodities. If one goes to market and asks for a bearing of a particular size, he is not offered a bearing assembly, to put it very mildly. 4. The learned SDR, Shri Saxena appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this decision of the Bombay High Court has been set aside by the Supreme Court, we observe that the issue pertained to the old tariff where the interpretative rules were not in existence. This decision, therefore, has no bearing on the present issue. It is also argued by Shri Saxena, SDR, that in the case of Kirloskar Oil Engines, the assessee settled the issue before the Settlement Commission, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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