1997 (7) TMI 286 - AT - Central Excise

Summary

The appeal was filed by M/s. Mipco Seamless Rings (Gujarat) Ltd. regarding the classification of machined seamless rings used in the manufacture of ball or rolling bearings. The Revenue classified the rings under Heading No. 84.82, while the appellants sought classification under Heading No. 73.08. The Tribunal upheld the Revenue's classification, stating that the seamless rings were to be classified with the ball or roller bearings under Section Note (2) of Section XVI of the tariff. The appeal was rejected as the rings were specifically designed for use in the manufacture of bearings.