1998 (7) TMI 300 - AT - Central Excise

Summary

The judgment concerns the Central Excise classification of bearings for water pumps. The issue was whether the bearings should be classified under 84.82 or Heading 87.08 based on use criteria. The Tribunal ruled that since the bearings were standalone items and not machinery parts, they should be classified under 84.82 as it specifically covers "Ball or Roller bearings." The appeal was dismissed.