2002 (12) TMI 340

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....SDR, for the Respondent. [Order per : 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 origin....

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....issioner has relied on the report of the Chemist 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 ....

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....e also contended that whether the balls are polished or 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 manu....