https://www.taxtmi.com/caselaws?id=83264 Cycle-grade steel balls are classified by harmonising Chapter Note 6 to Chapter 84 with the relevant section notes and the goods' commercial use. Steel balls directly used in cycles, without evidence of use as ball-bearing parts, fall under the cycle-parts heading rather than Heading 84.82; for the earlier period, classification lay under Heading 73.08 and subsequently under Heading 73.26. "Polished" requires the bearing-ball finish understood in trade, and tumbling or barrel finishing of cycle balls does not meet that standard. Ambiguity in the dimensional requirement is resolved in favour of the assessee. Classification as cycle parts makes the applicable cycle-parts exemptions available and defeats contrary duty demands and penalties. en-us Mon, 23 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83264 Cycle-grade steel balls are classified by harmonising Chapter Note 6 to Chapter 84 with the relevant section notes and the goods' commercial use. Steel balls directly used in cycles, without evidence of use as ball-bearing parts, fall under the cycle-parts heading rather than Heading 84.82; for the earlier period, classification lay under Heading 73.08 and subsequently under Heading 73.26. "Polished" requires the bearing-ball finish understood in trade, and tumbling or barrel finishing of cycle balls does not meet that standard. Ambiguity in the dimensional requirement is resolved in favour of the assessee. Classification as cycle parts makes the applicable cycle-parts exemptions available and defeats contrary duty demands and penalties. Case-Laws Central Excise Mon, 23 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83264