2005 (1) TMI 477

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..... Moheb Ali M., Member (T)]. The appeal arose out of Commissioner (Appeals) order wherein the Commissioner confirmed the order of the lower authority who classified the goods manufactured by the appellant under 8483 of CETA as Plain Shaft bearings. 2. The appellants contention is that the Radial inserts, End inserts, Wobble pads/slipper pads, rings and Radial cum end inserts are nothing but .....

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..... Note 2(a) of XVI of the Central Excise Tariff parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading No. 84.85 and 85.48) are in all cases to be classified in their respective headings. Chapter Heading 84.83 includes bearing housing and plain shaft bearings etc. According to HSN explanatory note to Chapter Heading No. 84.83 (page 1326) of HSN plain s .....

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..... therefore the bearing cannot be called so is not acceptable. Classification of the impugned goods has to be determined in accordance with the chapter note referred to above. We hold that Commissioner (Appeals) has rightly classified the goods under Chapter Heading 84.83 which is meant for bearing assembly even though the impugned goods are not enclosed in a housing. 5. The appeal is rejected. - .....

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