https://www.taxtmi.com/caselaws?id=83350 Cycle grade steel balls were considered under tariff classification principles by reference to their commercial understanding, not a purely dictionary meaning. The text states that the goods were not polished steel balls in the sense required for ball-bearing parts under Heading 84.82, and that ambiguity in the Chapter Note on diameter tolerances had to be resolved in favour of the assessee. On that basis, the goods were treated as cycle-related parts rather than ball-bearing parts, and the exemption under Notification No. 234/82 became applicable. The stated effect was that the Revenue's challenge failed and the assessee retained the exemption with consequential relief. en-us Wed, 29 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83350 Cycle grade steel balls were considered under tariff classification principles by reference to their commercial understanding, not a purely dictionary meaning. The text states that the goods were not polished steel balls in the sense required for ball-bearing parts under Heading 84.82, and that ambiguity in the Chapter Note on diameter tolerances had to be resolved in favour of the assessee. On that basis, the goods were treated as cycle-related parts rather than ball-bearing parts, and the exemption under Notification No. 234/82 became applicable. The stated effect was that the Revenue's challenge failed and the assessee retained the exemption with consequential relief. Case-Laws Central Excise Wed, 29 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83350