2002 (12) TMI 340

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....: C.N.B. Nair, Member (T)]. -  This appeal is directed against the Order-in-Original No. 7/MP/97, dated 30-1-97 passed by the Commissioner of Central Excise and Customs, Surat. Under the impugned order the Commissioner held that the Grinding Media Steel Balls manufactured by the appellants were classifiable under Tariff Item 8482 as against the original classification under 7326.90. Conseque....

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....t which stated that the samples of the Grinding Media Balls in question conformed to the norm stipulated in the aforesaid Note 6 to Chapter 84. Para 22 of the impugned order reads :- "22. Report of the Chemical test of samples of the disputed product given by the Chief Chemist, C.R.C.L., New Delhi, reads as under :- "Each of the 10 samples contain polished steel balls Maximum and Minimum di....

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.... not is not relevant. 5. We find that this Tribunal has already held that Polished Steel Balls conforming to the norms stated in Note 6 of Chapter 84 would be classifiable under Chapter 84.82 [Pratap Engineering Works v. CCE, Jaipur, 1995 (78) E.L.T. 472]. 6. The test report of the Chemical Examiner has held that the goods manufactured by the appellant satisfy the specifications in Cha....