https://www.taxtmi.com/caselaws?id=83032 The court remanded the case involving the classification of M.S. Steel Balls for cycle parts, directing further examination of the manufacturing process to determine if they undergo a lapping process. The judge emphasized the technical differences between steel balls for cycle and bearing purposes, highlighting precision and end-use criteria for classification. The decision set aside the Asstt. Collector's ruling and focused on resolving the classification issue based on detailed technical and end-use considerations. en-us Wed, 29 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83032 The court remanded the case involving the classification of M.S. Steel Balls for cycle parts, directing further examination of the manufacturing process to determine if they undergo a lapping process. The judge emphasized the technical differences between steel balls for cycle and bearing purposes, highlighting precision and end-use criteria for classification. The decision set aside the Asstt. Collector's ruling and focused on resolving the classification issue based on detailed technical and end-use considerations. Case-Laws Central Excise Wed, 29 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83032