9911796707
TMI Blog1998 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... controversy, ld. Consultant Shri P.R. Biswas points out that a removable bearing liner in the instant case weighs 1.2 metric tonnes. It is a segment of 120 degrees. Two such pieces are required to support ball mill. These bearing liners are not linked by any shaft or axle. Ball mill is driven by girth gear or pinion. Girth gear is mounted on the ball mill flange and pinion with other auxiliaries like reducer, motor which are placed on the floor. Bearing liner does not rotate. 2.2 On the other hand, he further submits bearing housing consist of a block designed to house ball or roller bearing. These bearings are mounted on the shaft/machine. Depending upon the application, the inner race or outer race of the bearing rotates. Ld. Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Heading 84.74 would be outside the approved classification list. No specific declaration of removable bearing liners was made in the classification list and hence approval of classification list does not mean that the department was aware of manufacture of the goods in question by the appellant. Ld. Consultant on other hand urges that it is not denied by the authority below that removable bearing liner in question is used in ball mill; only contention of the Revenue is that it specifically falls under Tariff Heading 84.83. In view of the foregoing, the appellant was under a bona fide belief, submits the ld. Consultant, that specific declaration in classification list of the part in question is not required. Therefore, "wilful" suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 84.82. On the other hand plain shaft bearings are classified in this heading even if they are presented without housings. They consist of rings of anti-friction metal or other material (e.g., sintered metal or plastics). They may be in one piece or in several pieces clamped together, and form a smooth bearing in which a shaft or axle turns. The heading does not include graphite or other carbon bearings Heading 68.15. We observe that the technical opinion now furnished by the appellant as set out in Paras 2.1 & 2.2 above was not before the adjudicating authority. We are, therefore, of the view that the matter is fit for remand to the Additional Collector concerned. We order accordingly. He will decide about the question of classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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