2002 (12) TMI 340 - AT - Central Excise

Summary

The appeal was against the reclassification of Grinding Media Steel Balls from Tariff Item 7326.90 to 8482, resulting in a duty demand of Rs. 3 lakhs and a penalty of Rs. 1 lakh. The Commissioner's classification was based on Note 6 to Chapter 84 of Central Excise Tariff, supported by a Chemist's report. The Tribunal upheld the classification, citing a previous case and the Chemical Examiner's report. The challenge to the classification failed, and the demand invoking the extended period under Section 11A of the Central Excise Act was found valid. The appeal was rejected.