Classification of cycle balls - Central Excise - 139/29/88-CX.4

Classification of cycle balls F. No. 139/29/88-CX.4 Dated 21-12-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of cycle balls. I am directed to refer to the Board's telex F. No. 139/54/87-CX.4 (Pt.) dated 20-1-1988 on the above subject and to say that subsequently representations have been received from the trade stating that steel balls meant for use in bicycles are not polished to merit their classification under heading 84.82. The matter is under examination in the Board. Until a final decision is taken by the Board you are requested not to treat the steel balls used in bicycles as polished steel balls falling under heading 84.82. However necessary action may be taken to safeguard revenue interests.