1995(12)LCX0061
IN THE CEGAT, PRINCIPAL BENCH `B2’, NEW DELHI
S/Shri S.K. Bhatnagar, Vice President and S.L. Peeran, Member (J)
SUESSEN TEXTILE BEARINGS LTD.
Versus
COLLECTOR OF CUSTOMS, BOMBAY
Order No. C/437-439/95-B2, dated 28-12-1995 in Appeal No. C/2550/85-B, No. C/567/95-B and No. C/2192/85-B
Advocated By : Shri J.S. Sinha, Advocate, for the Appellant.
Shri K.K. Jha, SDR, for the Respondent.
[Order per : S.K. Bhatnagar, Vice President]. - These appeals involve a common issue.
2. Two of the appeals namely C/2550/85-B and C/567/95-B have been filed by the importer (assessee) against the order of the Collector (Appeals) whereas the Appeal No. C/2192/85-B has been filed by the Department against the order of the Collector (Appeals).
3. The main issues involved are as to whether (1) the item called as Foot Step Bearings were classifiable under Heading 84.63 or 84.38(1) of CTA, 1975; and (2) whether Roller Retainers/Metal cages were eligible for the benefit of Notification No. 35/75 (as amended).
4. The Learned Counsel stated that the Department has assessed the Foot Step Bearings under 84.63 as `bearings’ but the importer had applied for re-assessment under 84.38(1) on the ground that they were components of textile machinery classifiable as such.
5. In this connection, he would draw attention to the Bills of Entry, the invoices and the respective headings.
6. It was his contention that the item Foot Step Bearing although described as `bearing’ is a simple mechanical part which does not have any balls or rollers. It is a stationery hollow part made of iron having a conical cavity in the inside part of item’s bottom which supports the spindle and inside the spindle insert; so that it does not vibrate and remains in position. Thus, it has only a supporting function and it does not act as a bearing. It was, therefore, required to be treated as a component for textile machinery correctly classifiable under 84.38(1).
7. Insofar as Roller Retainer/Metal Cages are concerned, it was submitted on behalf of the appellant that the insert has got bottom part and top part and hollow in between. The insert cannot be used by textile mills without spindles blade. The shape of spindles blade is long and slender and put in insert to keep blade in vertical position. The blade is supported at the bottom with positioners viz. foot steps and at top with metal cages with help of rollers. The metal cages used to hold roller in position irrespective of blade is put in insert or not.
8. The Collector (Appeals) had rejected the claim for benefit of Notification No. 35/79-Cus., dated 15-12-1979 merely on the ground that they had not submitted the required certificate from the Textile Commissioner.
9. It was, however, their contention that they had already submitted the same alongwith their letter dated 5-2-1981 before the Assistant Collector.
10. Learned DR stated that the item `Foot Step Bearing’ has been correctly described as a bearing as it is in the nature of a plain shaft bearing which may be in one piece or in several pieces clamped together and forms a smooth bearing surface as observed by the Assistant Collector. Hence, its classification under 84.63 is in order.
11. As regards Metal Cages, the appellants’ claim was rejected by the Assistant Collector because these were classifiable under 84.62 and this heading does not appear in the Notification No. 35/79-Cus. as amended by 129/80 as it stood at the relevant time.
12. We have considered the above submissions. We find that the tariff headings in question are as follows :
84.63 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings :
(1) Not elsewhere specified - 60%
(2) Plain shaft bearings, with or without bearing housings - 100%
84.38 Auxiliary machinery for use with machines of Heading No. 84.37 (for example dobbies, jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within Heading No. 84.36 or 84.37 (for example spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-lifters and hosiery needles) :
(1) Not elsewhere specified 40% “
84.62 Ball, roller or needle roller bearings
(1) Ball and roller bearings not elsewhere specified - 40%
(2) Ball bearings of all types not exceeding 60 millimetres before diameter - 100%
(3) Roller bearings, including needle roller bearings but excluding adapter roller bearings, not exceeding 85 millimetres bore diameter - 100%
13. We feel that in view of the above tariff and nature of issue involved, it will be appropriate to see first how the expert authorities and standard text books on the subject describe various type of bearings (and their parts) and indicate there function and uses etc.
14. The following extracts will be a useful guide (1) MACHINERY’S HANDBOOK Revised 21st Edition by Erik Oberg, FRANKLIN D. JONES and HOLBROOK L. HORTN, edited by Paul B. Schubert :
CLASSES OF PLAIN BEARINGS. - Bearings that provide sliding contact between mating surfaces fall into three general classes : radial bearings that support rotating shafts or slipper bearings that guide moving parts in a straight line. Radial sliding bearings, more commonly called sleeve bearings, may be of several types, the most usual being the plain full journal bearings which has 360-degree contact with its mating journal, and the partial journal bearings, which has less than 180-degree contact.
Listed below are some of the advantages and disadvantages of sliding contact (plain) bearings as compared with rolling contact (anti-friction) bearings......
TYPES OF JOURNAL BEARINGS - Many types of journal bearing configurations have been developed; some of these are shown in Fig. 1.
Circumferential-groove bearings
Cylindrical-overshot bearings
Pressure bearings
Multiple-groove bearings
Elliptical Bearings
Elliptical-overshot bearings
Displaced Elliptical bearings
Three-lobe bearings
Pivoted-shoe bearings
Nutcracker bearings
[Page No. 548 and 550]
Hydrostatic Bearings p. 551
Journal or Sleeve Bearings. - “Although this type of bearing may take many shapes and forms, there are always three basic components; Journal or shaft, bushing or bearing, and lubricant.” (P. 561)
“Thrust Bearings - As the name implies, are used to either absorb axial shaft loads or to position shafts.”
These include “the parallel or flat plate thrust bearing is probably the most frequently used type. It is the simplest and lowest in cost of those considered; ”It is most generally used as a positioning device where loads are either light or occasional."
“The step bearing is, like the parallel plate, also a relatively simple design.”
“The tapered land thrust bearing, as shown in table 7, is capable of high load capacity.”
“The tilting pad or kingsbury thrust bearing (as it is commonly referred to), is also capable of high thrust capacity.”
TYPES OF ROLLER BEARINGS
( p. 609 onwards)
1. Cylindrical roller
2. Barrel Roller
3. Spherical Roller
4. Tapered Roller
TYPES OF BALL AND ROLLER THRUST BEARINGS
(p. 611)
1. One direction ball thrust
2. Two direction ball thrust
3. Spherical Roller Thrust
4. Tapared Roller thrust
TYPES OF NEEDLE BEARINGS
(p. 611)
1. Loose roller
2. Outer race and retained roller
3. Special or unconventional types
4. Plastic bearings
5. Pillow Block and flanged housing bearings
6. Convential bearing materials
7. Cage Materials - Commercial bearings usually rely on stampled steel with or without a phosphate treatment : some economical varieties are found with snap - in plastic or metallic cages.
HOW THING WORK
A Universeal Encyclopedia of a machines
Volume II
By Granada
BALL AND ROLLER BEARINGS
Ball and roller bearings are collectively referred to as “anti-friction bearings.” A bearing of this type normally comprises two annular components known as races, the rolling elements (balls or rollers), and a cage for retaining the rolling elements in position. The races and other components are so designed as to achieve as far as possible pure rolling motion without additional sliding motion associated with friction. Under certain conditions one or both of the races may be omitted, in which case the rolling elements run directly in contact with the shaft and/or the housing in which it is mounted. Rollers are of various shapes; cylindrical, tapered, barrel shaped, needle shaped, etc. The function of the cage is to maintain the balls or rollers in their correct relative positions, so that they do not touch one another, and to hold them in one of the races when the bearing is dismantled. The cage also provides a certain amount guidance for the rolling elements.
TYPES OF BEARINGS
Difference in the functions and requirements to be fulfilled have led to the development of different kind of anti-friction bearings. The basic distinction, according to the shape of the rolling elements, is between ball bearings and roller bearings. Another important distinction is between radial bearings (designed to resist only or mainly radial loads) and thrust bearings (designed to resist thrust - i.e., loads acting in the axial direction of the shaft). Certain types of bearing can resist radial as well as axial loading. A single thrust bearing resists thrust in one direction only; a double thrust bearing resists thrust in both directions. To obtain greater mechanical strength without increasing the external diameter, double row bearings instead of single row bearings are used. A double row bearing has two rows of balls or rollers side by side. So called self-aligning bearings allow a certain amount of angular movement between shaft and housing, thus correcting any misalignment or deflection of the shaft. (Page 170)
“Cages for anti-friction bearings are made from deep-drawing steel strip or brass sheet or from tube material. Manufacture involves a series of press-tool operations (h) or, alternatively, various machining processes (i) The components are finally assembled into complete bearings (k) at all stages of manufacture appropriate checks for precision are maintained. The finally assembled bearings are tested for noiseless running (1), precision of bore, external dimension, clearance and play (p. 174).
15. The above technical material shows that one of the main functions of the plain bearing is to support rotating shafts and guide moving parts and/or to position shafts.
16. Admittedly the foot step bearings also do so. Therefore, they have been rightly described by the suppliers as bearings and rightly considered by the Assistant Collector as plain bearings.
17. That they are used in connection with textile or other machinery is a different matter and does not affect the above position, and therefore, classification. Again whether they are in one part or two parts is immaterial as these parts taken together constitute a bearing and even otherwise parts of bearings would also be classifiable under the same heading. It is significant in this respect that 84.63 includes plain shaft bearings with or without housing.
18. In case of metal cages the documents produced before us including the bill of entry described them as roller retainers/metal cages and the copy of the letter of the Textile Commissioner’s office dated 13-3-1980 shows the end product as “anti friction spindle inserts for doubling frames”.
19. The technical literature noted above shows that the anti friction bearings normally comprises of components known as races, the rolling element and the cages. The fact that the cages are parts of bearings classifiable under 84.62 is also recognised by CCCN as is apparent from the relevant extract thereof which is as follows :
84.62 - BALL, ROLLER OR NEEDLE ROLLER BEARINGS.
This heading covers all ball, roller or needle roller type bearings. They are used in place of smooth metal bearings and enable friction to be considerably reduced. They are generally fitted between the bearing housing and the shaft or axle, and may be designed to give radial support (radial bearings) or to resist thrust (thrust bearings). Certain bearings may be designed for both radial and thrust support.
Normally, bearings consist of two concentric rings (races) enclosing the balls or rollers, and a cage which keeps them in place and ensures that their spacing remains constant.
PARTS
1. ..........
2. ..........
3. ..........
4. Rings, cages, fixing sleeves, etc.
20. Hence, the roller retainers/metal cages are rightly classifiable under Customs Tariff Heading 84.62 as it stood at the relevant time.
21. This heading is however, not covered by the exemption Notification No. 35/79. Therefore, the Asstt. Collector was right in denying them the benefit of this notification.
22. In view of the above position, we hold that foot step bearings are correctly classifiable under Heading 84.63 as bearings; and metal cages which are parts of bearings are not eligible for exemption under Notification No. 35/79.
23. The order of the Collector (Appeals) is modified to the above extent and the Asstt. Collector’s order is restored in full and confirmed.
24. Accordingly, the department’s appeal stands accepted and the assessee’s appeals are rejected.
_______
Equivalent 1996 (82 ) ELT 377 (Tribunal)