Classification of grinding media balls under Heading 7308 denied exemption under Notification No. 208/83 on strict construction.

Grinding media balls were held classifiable by their character at the relevant stage, not by the method of production. Note 6 to Chapter 84 was applied to distinguish steel balls falling under Heading 84.82 from other steel balls under Heading 73.08, and the goods were found to be finished articles rather than rough forgings requiring drastic machining. On exemption, Notification No. 208/83 was construed strictly: where the table specifies goods sub-headingwise, only the specified entries qualify, and a general reference to Chapter 73 in the body does not extend relief to all goods in that chapter. The goods were correctly classified under Heading 7308, and the exemption was denied.

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Issues: Whether grinding media balls were classifiable as forgings under Heading 7208 or as other articles of iron and steel under Heading 7308 in light of Note 6 to Chapter 84, and whether they were entitled to exemption under Notification No. 208/83.

Analysis: The decisive factor was not the method of production but the character of the goods at the relevant stage. Note 6 to Chapter 84 draws a distinction between steel balls classifiable as machinery parts under Heading 84.82 and other steel balls classifiable under Heading 73.08. The goods were found not to be rough forgings requiring drastic machining and were treated as finished articles. The notification exemption was also construed strictly: where the table specifies goods sub-headingwise, only the specified entries qualify, and a mere reference to Chapter 73 in the body of the notification does not extend the benefit to all goods falling within that chapter.

Conclusion: The goods were correctly classifiable under Heading 7308 and not under Heading 7208, and exemption under Notification No. 208/83 was not available.

Final Conclusion: The appeals were rejected, with only the duty demand in one case corrected to the admitted amount.

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