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2022 (9) TMI 674 - AT - Central ExciseClassification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price - goods listed in the Third Schedule of the Central Excise Act,1944 - HELD THAT:- If the Ball bearing and roller imported by the appellant falls in the description of Sl. No. 100A, then the process of “ Packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer” amounts to manufacture and the goods will needs to be assessed under Section 4 A in terms of Notification No 49/2008(NT) as amended - It is noted that the entry 100 of the Third Schedule corresponds to 108 and Notification No 49/2008-CE (NT). Entry 100A of the Third Schedule corresponds to the entry 109 and Notification No 49/2008-CE (NT). The Revenue has alleged that all the Rollers and Ball bearings imported by the Appellant are either parts or components of vehicles falling under Chapter 87 (excluding vehicles falling under Heading 8712,8713, 8715 and 8716) or parts, components of goods falling under tariff item 84264100, Headings 8427, 8429 and sub-heading 843010 - the bearings falling under Chapter heading 8482 cannot be called “Parts” and “Parts and Accessories” even if they constitute integral part of engine or motors of machines or apparatus of heading 8401 to 8479. Articles of heading 8481 or 8482 are excluded from the definition of “Parts” and “Parts and Accessories” under Section Note 2 (e) of Section XVII. As far as heading 8483 are concerned the same could be classified as “Parts” and “Parts and Accessories” provided they constitute the integral part of engine and motors. In view of above it cannot be held that the goods ordinarily falling under heading 8482 can fall under any classification under Section XVII of the Central Excise Tariff Act, 1985. It is apparent that the goods roller and ball bearings would be classified under heading 8482 as ball and roller bearings and the same cannot be classified as parts or components of other machines or vehicles. The revenue had inquired from some dealers and buyers about the usage of the said bearings purchased by them in an attempt to established that the said bearings are used for vehicles. It is seen that no conclusive evidence has been produced by the Revenue to establish that the said bearings are exclusively or primarily used for the automobile use. Even if revenue is to establish that certain bearings are used exclusively or primarily for the automobiles even then in terms of Section Note 2 and 3 to section XVII, the bearings would remain classifiable under chapter heading 8482 as Ball and Roller Bearing. Appeal allowed.
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