TMI Blog1981 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... nrder Heading 84.62(2) of the First Schedule to the Customs Tariff Act, 1975 as "ball bearings with bore diameter not exceeding 60 mm" or under Heading 84.62(1) ibid as "Ball and roller bearings not elsewhere specified". 2. The impugned goods were imported by M/s. Bajaj International Private Ltd. (hereinafter referred to as "importers"), and were assessed to duty by the Assistant Collector of Customs under the Heading 84.62(2) of the First Schedule to C.T.A. On the rejection of the importers' claim for re-assessment under Heading 84.62(1) and consequential refund of duty, the importers preferred an appeal which was allowed by the Appellate Collector on the ground that since the impugned goods were imported without sleeves and were in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer's catalogue to show that the bearings are described separately and the sleeves, wherever required, have to be ordered separately and could be had either from the same manufacturer or any other manufacturer, indicating thereby that the goods are considered as independent entity in the market and their supply was not necessarily tied up with the supply of sleeves along with the goods. (ii) The Appellate Collector had satisfied himself regarding the use of the goods without the sleeves. (iii) Similar types of bearings, such as, 1313 K, 2313 K, and 2213 K, which are also capable of use independently as well as with sleeves, were being assessed by the same Custom House through which the importers had imported the goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the use of this bearing together with the sleeve is much more economical and therefore, these bearings are commonly used in conjunction with the sleeves as an assembly". 6. From the manufacturer's literature and the above opinions of S/Shri Seth and Keswani, Government conclude that the use of the sleeves with the impugned goods was in the nature of an accessory since sleeves of different types were used with these bearings. Further, from way these goods are cataloged and marketed, Government agree with the importers that the goods have an independent entity and could not be considered "incomplete'' when imported without sleeves. Admittedly the bore of the bearing exceeds 60 mm and there is no warrant for taking the bore after fitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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