The appellant claimed that on the bimetal bearings imported by it duty should have been charged at 8 ad valorem under residuary Item 68 and companysequently it was entitled to refund.
34/79 of the Central Excise Collectorate giving out the relevant dimensions as laid down in ISI Specification No.
The Assistant Collector of Customs Refund rejected the claim and held that the Trade Notice No.
4774 1968 for deciding whether the bimetal bearings were thin walled bearings was number binding on the Department.
The appellant removed the goods under Bills of Entry and paid the duty as assessed but claimed that such assessment was erroneous under Tariff Item 34 A as the goods in question did number answer the description of Thin Walled Bearings.
Same view was taken by the Collector of Customs Appeals .
M. Sahai, J. The appellant imported bimetal bearing of Glyco make for earth moving machinery from West Germany.
The Collector of Customs treating the goods to be motor vehicle parts and in particular as thin walled bearings subjected them to levy of additional duty at the rate of 20 plus 5 ad valorem under Item 34 A of the Central Excise Tariff.
