TMI Blog2011 (8) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Central Excise, Mumbai III against the Order-in-Appeal RJB/MIII/404/2003 dated 28.8.2003. 2. The facts of the case are that M/s. Nozzle Auto Association Pvt. Ltd., (hereinafter referred to as the respondents) are the manufacturers of ball bearings and parts thereof falling under Chapter 84 of the Central Excise Tariff Act, 1985. They being a small scale unit, have been claiming SSI exemption available to them upto 28th February, 2001. The respondents had filed a fresh declaration No. 3/2000-01 dated 01.03.2001 for the said ball bearings declaring therein that they would be availing modvat facility and discharging full rate of duty on the said ball bearings w.e.f 1.3.2001. For the financial year 2001-02 the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) who vide impugned order allowed the appeal of the respondents. Being aggrieved by the order, the department is in appeal before this Tribunal. 3. Heard both sides and perused the records. 4. The learned SDR appearing for the Revenue stated that the product BWH and PSP are nothing but bearings and are correctly classifiable under Chapter sub-Heading No. 8482.00 of Central Excise Tariff Act, 1985. He further submitted that the Commissioner (Appeals) has classified the product merely on the basis of Explanatory Notes to HSN which can be of persuasive value only. He also submitted that prior to 28.2.2001 the respondents themselves were classifying their goods under Chapter Heading No.8482.00 and paying duty accordingly. He therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides, we find that the issue involved in the present appeal is regarding the classification of BWH and PSB. The HSN Explanatory Notes under Chapter 84.82 and Chapter 84.83 reads as under:- 84.82 8482.10 Ball bearings 8482.20 Tapered roller bearings, including cone and tapered roller assemblies 8482.30 Spherical roller bearings 8482.40 Needle roller bearing 8482.50 Other cylindrical roller bearing 8482.80 Other, including combined ball/roller bearings - Parts 8482.91 Balls, needles and rollers 8482.99 Other The heading does not cover machinery parts incorporating ball, roller or needle roller bearing, these are classified in their own appropriate hearings, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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