1996 (10) TMI 110

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..... and Gold (Control) Appellate Tribunal. 2. The first issue relates to the value for the purpose of excise duty of ball bearings manufactured by the assessee. It was the case of the assessee that the ball bearings were complete when they consisted of the inner ring, the outer ring, the ball or rollers and the cage. Snap rings, sleeve lock devices, cup assemblies, oil seals, eccentric collars, dust .....

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..... lock devices, etc., are parts of ball bearings. It is the Revenue's case that these are accessories but they were fitted to the ball bearings when the ball bearings were removed from the appellant's factory. The Tariff Entry at the relevant time (No. 49) read, "Rolling bearings, that is to say, ball or roller bearings, all sorts". Clearly, what fell under this entry were the ball bearings and not .....

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