https://www.taxtmi.com/caselaws?id=110070 Polished steel balls satisfying the diameter tolerance in Chapter Note 6 of Chapter 84 fall under Heading 84.82 of the Central Excise Tariff. The goods were found to meet the prescribed maximum and minimum diameter limits, and their polishing showed further working beyond forged or stamped iron or steel articles. Heading 73.26 / sub-heading 7326.11 was inapplicable because it covers only articles not further worked. Earlier cases cited by the assessee were distinguished on the basis that the goods there were not polished. The classification under Heading 84.82 was therefore upheld. en-us Mon, 03 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110070 Polished steel balls satisfying the diameter tolerance in Chapter Note 6 of Chapter 84 fall under Heading 84.82 of the Central Excise Tariff. The goods were found to meet the prescribed maximum and minimum diameter limits, and their polishing showed further working beyond forged or stamped iron or steel articles. Heading 73.26 / sub-heading 7326.11 was inapplicable because it covers only articles not further worked. Earlier cases cited by the assessee were distinguished on the basis that the goods there were not polished. The classification under Heading 84.82 was therefore upheld. Case-Laws Central Excise Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110070