JUDGMENT

Bharucha, J.-The respondents imported two consignments of cups which are parts of taper roller bearings. They filed bills of entry for clearance classifying the goods under entry 8482.99 of the Customs Tariff Act, 1975, and claimed the benefit of the concessional rate of duty provided by an Exemption Notification (No. 70/89).

2. The relevant part of the Exemption Notification reads thus :

"6. Parts of goods covered by S1.No. 5 above namely :

(a) Cups and Cones of roller bearings covered by items (a) and (b) of Sl. No. 5 above

(b) Inner and outer rings of roller bearings covered by items (a) and (b) of Sl. No. 5 above

(c) Others

The rate of duty applicable to the bearings of which they are parts.

-do-

150% ad valorem".

Serial No. 5 therein referred to relates to "roller bearings of all types".

3. The goods, according to the appellants, were correctly classifiable under Sl. No. 6(a) above, whereas the respondents wanted the benefit of classification under Sl. No. 6(c).

4. The respondents filed a writ petition in the Bombay High Court. The goods were allowed to be cleared by the High Court on the basis of a provisional assessment extendi