1998 (3) TMI 439

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.... A.R.S. Kumar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Application is for waiver of pre-deposit of duty of Rs. 2.28 lakhs and penalty of Rs. 1 lakh demanded by the Commissioner on a finding that the polished steel balls mentioned in the classification list filed by the applicant are classifiable under Heading 84.82. 2. Advocate for the applicant requ....

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....order of the Collector (Appeals) referred to by the appellant tells classification from April 1992 onwards. They are therefore covered only to the extent of six months. The period prior to 1984 is not covered. We do not find the case for setting aside the matter at this stage. 4. The Tariff was amended in 1988 by incorporating an Entry 73.26 which was specific for grinding balls for simila....