https://www.taxtmi.com/caselaws?id=107030 Grinding media steel balls that meet the dimensional tolerances prescribed in Note 6 to Chapter 84 are classifiable under Heading 84.82 rather than Heading 73.26. Chemical examination established conformity with those specifications, so classification followed the specific tariff note. An incorrect declaration that the balls exceeded the prescribed diameter variation constituted deliberate misstatement, permitting invocation of the extended limitation period for duty recovery. The classification challenge failed, and the duty demand and penalty were sustained. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107030 Grinding media steel balls that meet the dimensional tolerances prescribed in Note 6 to Chapter 84 are classifiable under Heading 84.82 rather than Heading 73.26. Chemical examination established conformity with those specifications, so classification followed the specific tariff note. An incorrect declaration that the balls exceeded the prescribed diameter variation constituted deliberate misstatement, permitting invocation of the extended limitation period for duty recovery. The classification challenge failed, and the duty demand and penalty were sustained. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107030