2006 (2) TMI 343

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..... esident]. Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The dispute in this appeal is in regard to classification of various parts and components of ball bearings such as needles rollers, aluminium cages, inner and outer races, inner and outer rings, lay shaft bushes of different dimensions. There is no dispute that these are .....

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..... re classifiable under Heading 84.82 of the CETA. Revenue also relied on the decision of the Hon ble Supreme Court in the case of C.C.E., Shillong v. Wood Craft Products Ltd. - 1995 (77) E.L.T. 23 (S.C.) to submit that the dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different inten .....

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