2003 (11) TMI 361

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..... Shri A. Shukla, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The issue involved in this case relates to classification of Grinding Media Steel Balls which were manufactured by the appellants during the period November 1987 to September 1992 and cleared on payment duty at the rate applicable to Heading 73.26 of the Central Excise Tariff Schedule. The department....

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....ubmits that, for the period from 1-3-1988, there is a specific entry for the subject goods, which, according to him, is sub-heading 7326.11. 4. Ld. SDR, on the other hand, submits that this Tribunal has, after considering the decisions cited today by the Counsel, held the classification of steel balls under Heading 84.82 of the Central Excise Tariff Schedule, in view of Note 6 of Chapter 8....

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....orked" under Heading 73.26 of the Tariff Schedule relevant to the period from 1-3-88. For the period prior to 1-3-88, ld. DR points out, there is no challenge by the appellants to the classification held by the department. Relying on the decision in Pratap Engineering Works (Supra), the DR pleads for holding the classification of the subject goods under Heading 84.82. 6. We have carefully ....

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.... balls of the appellants are classifiable under Heading 84.82 of the Tariff Schedule for the relevant period. 7. We have found that, in the Pratap Engineering Works case, the Tribunal has distinguished the case of National Engineering India Ltd. (supra) by noting that the steel balls considered therein were not polished. The decision in New Heaven Engineering Co. (supra) is also of no aid ....