Back
S.S.KANG, C.N.B.NAIR
Textile Bearing (KCI) (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Rajkot – Respondent
Per S.S. Kang : Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The dispute in this appeal is in regard to classification of various parts and components of ball bearings such as needles rollers, aluminium cages, inner and outer races, inner and outer rings, lay shaft bushes of different dimensions. There is no dispute that these are parts of ball bearings. Appellant claimed classification under Heading 84.85 of the Central Excise Tariff which covered "machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features not specified or included elsewhere in this chapter". The revenue claimed classification under Heading 84.82 of the Central Excise Tariff Act which covers "Ball or roller bearings".
2. The contention of the learned counsel is that Heading 84.82 covers ball or roller bearings and parts are no specified there and therefore, they are classifiable under the residual entry 8485.90 which covers machinery parts not specified or included elsewhere in this chapter.
3. Learned SDR relied on the HSN explanatory notes to submit that parts manufactured by the appellant ar
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
