1987 (8) TMI 193 - AT - Central Excise

Summary

The appeal was about whether Additional Customs duty should be charged on imported goods under Item 49 or Item 68 of the Central Excise Tariff. The Tribunal found that the goods were integral shaft ball bearings, a combination article of a ball bearing and a shaft, making Item 49 inappropriate. The appeal was allowed, and duty should be assessed under Item 68 with a refund granted to the appellants.