1994 (6) TMI 90

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..... -1982 to Steel Balls manufactured by the respondents herein and cleared for use as Cycle parts. The respondents had filed the requisite declaration in terms of Notification No. 77/83, dated 1-3-1983 and on crossing the exemption limit of Rs. 30 lakhs stipulated therein, cleared the goods without obtaining the Central Excise licence and without following the Central Excise Procedure. The Superintendent of Central Excise issued Show Cause Notice dated 30-8-1984 proposing to recover duty of Rs. 3,09,499.40 for clearance during the period April, 1983 to March, 1984 and Show Cause Notice dated 11-4-1985 seeking to recover duty of Rs. 4,70,642.70 for clearance during the period April, 1984 to March, 1985. The Assistant Collector vacated the Show .....

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..... dated 23-5-1994). In that case the assessee who were manufacturer of Cycle grade steel balls contended that item fall for classification either under Chapter 87 Tariff Heading 87.14 or Chapter 73 Tariff Heading 73.26 as parts of cycles or other forged products while the Department contended that the steel balls are . . . solid steel balls within the specifications contained in Note 6 to Chapter 84 CETA 1985 and therefore, all the steel balls fall under Tariff 84.82 as parts of ball bearings and consequently the benefit of Notification No. 62/86, dated 10-2-1986 or 162/86, dated 1-3-1986 given to parts and assesories of cycles and cycle bearing shapes will not be available to the steel balls manufactured by the assessee. The steel balls wer .....

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..... iguity in a provision of law, the benefit thereof should be given to the subject. Keeping in view the aforesaid principle the assessees are entitled to the benefit. Therefore, it has to be held that the steel balls under consideration do not satisfy the two criterion (i) of being polished and (ii) of measurements of maximum and minimum diameters. For this reason as well as the steel balls cycle grade would not fall under Tariff Heading 84.82 and they would be classifiable under Heading 73.26 (w.e.f. 1-3-1988) and under Tariff Heading 73.08 (prior to 1-3-1988). Consequently, the steel balls would be entitled to the benefit of Notification 62/86 or 162/86." The judgment of the Tribunal (supra) applies squarely to the facts of this case in wh .....

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