https://www.taxtmi.com/caselaws?id=47050 Forged steel grinding media balls were to be classified by the tariff structure and Chapter Note 6 to Chapter 84, which required steel balls to fall within Chapter 84 or Chapter 73. Because the goods did not fall within Chapter 84, they were classifiable under Tariff Item 7308, and the earlier treatment of similar forged items under the old tariff could not override the express chapter note. Reliance on a Board Circular was rejected because it had not been relied on below and did not address the goods or Chapter Note 6. The classification under Tariff Item 7308 was therefore upheld. en-us Thu, 02 Sep 2004 00:00:00 +0530 Wed, 23 Apr 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47050 Forged steel grinding media balls were to be classified by the tariff structure and Chapter Note 6 to Chapter 84, which required steel balls to fall within Chapter 84 or Chapter 73. Because the goods did not fall within Chapter 84, they were classifiable under Tariff Item 7308, and the earlier treatment of similar forged items under the old tariff could not override the express chapter note. Reliance on a Board Circular was rejected because it had not been relied on below and did not address the goods or Chapter Note 6. The classification under Tariff Item 7308 was therefore upheld. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47050