9911796707
TMI Blog1983 (10) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... earings as claimed by the appellants or under Heading 73.33/40 as done by the lower authorities. 2. A consignment of Rolled Steel Rings weighing 2.360 m.t. was imported by the Appellants by Bill of Entry No. Cash-801, dated 14-6-1978. The Customs authorities assessed the goods under Heading 73.33/40 and realised the appropriate duty. The appellants applied for refund claiming re-assessment under Heading 84.62(1) as Ball bearings in terms of Rule 2A of Rule of Interpretation of Customs Tariff Act, 1975. The Assistant Collector of Customs by his order dated 24-3-1979 held that the goods are steel casting in form of rough finished rings without any taper surface or grove and not identifiable part of specific machine or instruments. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng races and therefore, they could not be treated as unfinished or incomplete races. Rule 2A of the Interpretation Rules was, therefore, not applicable in the case. 6. We have carefully considered the material on record and arguments advanced by Sh. Kunhikrishnan, learned Departmental representative. Even the appellants admit, that goods were imported for manufacture of ball bearings. This would mean that they are not ball bearings. The lower authorities, after examining the goods came to the conclusion that goods are steel castings in the form of rough finished rings without any taper surface or groove and are not identifiable part of specific machine or instrument. Thus according to the lower authorities, the imported goods did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rough finished rings without any taper surface or groove, not identifiable as part of any specific machine or instrument and were correctly assessed. Repeating this finding, the Appellate Collector rejected the appeal. 10. In the present application it is contended that the goods are rolled steel rings imported for the manufacture of ball bearings having an internal dia. of 711 mm and they are not steel casting as held by the lower authority. These rings are for thrust ball bearings which do not require any tapering or inner groving. They are imported to the nearest size required for the manufacture of bearing races of ball bearing leaving limited margin for machining to be done locally. Castings normally break and cannot be used for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(1). Interpretative Rule 2(a) refers to an incomplete or unfinished article which has the essential character of the complete or finished article. Since the goods are not a finished component of a ball bearing classifiable under Heading 84.62 and there is no reference to part of ball bearings, the order of the Appellate Collector should be upheld. 12. I have carefully considered this matter and am unable to agree with my learned Brothers. I have before me an order-in-appeal No. S/49-1439 1440/79R, dated 23-10-1979 passed by the late Shri M.S. Vaidya, Collector (Appeals) dealing with a similar case. I agree with the reasoning in that case and hold that rings are to be accepted as parts of ball bearings in view of notes on page 1380 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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