https://www.taxtmi.com/caselaws?id=91232 Grinding media balls were held classifiable by their character at the relevant stage, not by the method of production. Note 6 to Chapter 84 was applied to distinguish steel balls falling under Heading 84.82 from other steel balls under Heading 73.08, and the goods were found to be finished articles rather than rough forgings requiring drastic machining. On exemption, Notification No. 208/83 was construed strictly: where the table specifies goods sub-headingwise, only the specified entries qualify, and a general reference to Chapter 73 in the body does not extend relief to all goods in that chapter. The goods were correctly classified under Heading 7308, and the exemption was denied. en-us Tue, 28 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 16:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91232 Grinding media balls were held classifiable by their character at the relevant stage, not by the method of production. Note 6 to Chapter 84 was applied to distinguish steel balls falling under Heading 84.82 from other steel balls under Heading 73.08, and the goods were found to be finished articles rather than rough forgings requiring drastic machining. On exemption, Notification No. 208/83 was construed strictly: where the table specifies goods sub-headingwise, only the specified entries qualify, and a general reference to Chapter 73 in the body does not extend relief to all goods in that chapter. The goods were correctly classified under Heading 7308, and the exemption was denied. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91232