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<h1>Imported steel balls classification dispute: Tribunal rules under Heading 73.33/40, rejecting appeal.</h1> The Tribunal classified the imported pulveriser steel balls under Heading 73.33/40 instead of 84.56, as per Note 4 of Chapter 84, in the dispute between ... Classification The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The dispute was about whether they should be assessed under Heading 73.33/40 or 84.56. The Tribunal ruled that the steel balls should be classified under Heading 73.33/40 as per Note 4 of Chapter 84. The appeal was rejected. (Case: West Bengal Electricity Board vs. Customs Department)