https://www.taxtmi.com/caselaws?id=83264 Cycle grade steel balls were analysed under competing tariff headings, with the text emphasising that Chapter Note 6 to Chapter 84 had to be read harmoniously with the relevant section notes and commercial understanding of the goods. The commentary states that balls used directly in cycles were not articles of Heading 84.82 as polished steel balls for ball bearings, and that ambiguity in the polishing and dimensional criteria under the note had to be resolved in favour of the assessee. On that basis, the goods fell under the cycle-related headings and the cycle parts exemption notifications applied. 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 were analysed under competing tariff headings, with the text emphasising that Chapter Note 6 to Chapter 84 had to be read harmoniously with the relevant section notes and commercial understanding of the goods. The commentary states that balls used directly in cycles were not articles of Heading 84.82 as polished steel balls for ball bearings, and that ambiguity in the polishing and dimensional criteria under the note had to be resolved in favour of the assessee. On that basis, the goods fell under the cycle-related headings and the cycle parts exemption notifications applied. Case-Laws Central Excise Mon, 23 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83264