Classification of cycle balls: bicycle steel balls not to be treated as polished steel balls pending administrative determination and revenue safeguards. Bicycle steel balls are contested as not meeting the finish required for classification as polished steel balls; the Board is examining the issue and, until final determination, these balls should not be treated as polished steel balls for tariff classification, with departmental officers authorised to safeguard revenue interests.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of cycle balls: bicycle steel balls not to be treated as polished steel balls pending administrative determination and revenue safeguards.
Bicycle steel balls are contested as not meeting the finish required for classification as polished steel balls; the Board is examining the issue and, until final determination, these balls should not be treated as polished steel balls for tariff classification, with departmental officers authorised to safeguard revenue interests.
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