1993 (12) TMI 142

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....de Notice No. 56/92, 8-7-1992, of the Baroda Collectorate, they claimed benefit of the Notification No. 175/86 dated 1-3-1986 in the said C.L. Their protest was based on the ground that their products are used as cycle parts, and that they were correctly classifiable under the Heading 87.14 chargeable to Nil rate of duty under the Notification No. 62/86, dated 10-2-1986 as amended. They also referred to Order-in-Appeal No. M-43-44/BRD/19-20/85, dated 13-3-1986, passed by the Collector (Appeals), Bombay. The C.L. was approved by the Asstt. Collector. 2. The appellant in their appeal memorandum explained that the dispute regarding the classification of M.S. Steel Balls has arisen after issue of Directive under Section 37B of C.E.S.A.,....

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....ion in the matter of classification of any products. The product of the appellant, i.e. M.S. Steel Balls in various sizes and grades are solely consumed in the Cycle Industries only. Further, cycle itself is exempted from payment of duty and that is why the Govt. has rightly exempted the subject goods vide the Notification 162/86. (iv) Technically, there is vast difference between steel balls used for cycle and steel balls used for bearing purposes. The chemistry of both these balls is quite separate. They have given the comparison chart of different chemistry of these two products. Their products have been recognised and commercially known as cycle parts in the country as well as throughout the world and by Engineering Export Pr....

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....ings Ltd., vide order-in-appeal No. P.C.J./8/93/S.R.T./93, dated 23-3-1993, I have held that the steel balls manufactured as part of the ball or roller bearings as per the specification No. IS - 6455-1972 & IS - 6456-1972 and for roller bearings of specification No. IS - 2289, the international specification is ISO 3290. These steel balls for ball bearings or roller bearings are invariably subjected to lapping process to make them polished steel balls. Only such polished steel balls are covered by the Heading 84.82. The steel balls of Cycle are not manufactured to such precision. They are of 1000 grades, whereas, ball bearings variety have grades of 25. As the accuracy decreases the numerical value of corresponding grade increases. In the c....