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TMI Blog1995 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, accepted the claim of the appellant. The Collector of Central Excise, New Delhi rejected the appeal filed by the Revenue against the aforementioned order of the Assistant Collector of Central Excise, Jaipur. With effect from 28-2-1986 new tariff schedule under the Central Excise Tariff Act, 1985 (hereinafter referred to as the `new Tariff ) came into force. The assessee sought classification of their product under Heading No. 87.14 of the new Tariff, as parts and accessories of cycles, and claimed exemption under Notification No. 62/86-C.E., dated 10-2-1986 and Notification No. 162/86-C.E., dated 1-3-1986, as applicable to parts of cycles. The Revenue sought to classify the goods under sub-heading No. 8482.00 as ball or roller bearings, in accordance with note 6 to Chapter 84 of the new Tariff. The exemption under Notification No. 62/86-C.E. and No. 162/86-C.E. was denied to them. The Assistant Collector of Central Excise, who adjudicated the matter under the new Tariff came to a finding that the balls produced by the appellant were the polished steel balls, and were correctly classifiable under sub-heading No. 8482.00, and that the exemption under Notification No. 62/86-C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff was `made more detailed and comprehensive thus obviating the need for having a residuary tariff item. Further, goods of the same class were grouped together to enable parity in treatment. (Refer statement of objects and reasons while introducing the bill). Under the new tariff, effective from 28-2-1986, rules of interpretation, section and chapter notes, with various explanations, illustrations, inclusions, exclusions etc., were made part of the tariff. The appellant filed their classification list under the new tariff on 9-10-1986 (effective from 1-3-1986), seeking classification of their goods under sub-heading No. 8714.00, which covered parts and accessories of vehicles of Heading Nos. 87.11 to 87.13. Heading No. 87.12 covered bicycles and other cycles including delivery tricycles) not motorised. 8. Cycle is a product of different and diverse parts. It comes in different sizes and styles. There are racing and touring models with multiple gears. There are also speciality cycles with special features. It is seen from the arrangement of the new tariff that all parts of cycle are not classifiable under Heading No. 87.14, and only those parts are classifiable therein which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls manufactured by them were the polished steel balls. They stated steel balls of cycle grade manufactured by us are inspected, packed and despatched after polish and in that sense these balls may be considered as polished steel balls. Subsequently, also in their application dated 7-10-1988 (listed in the Tribunal as E/Misc/404/88-B), they have stated that the balls manufactured by them were washed with water and caustic soda to give a decorative look by barrelling . Barrelling is a process of polishing. By this process of polishing the surfaces of small articles are polished by tumbling them together in the barrel. According to the McGraw Hill Dictionary of Scientific and Technical Terms, II Edition page 1673, polishing on small articles is done by the process of tumbling in which surfaces are polished by tumbling them together in a barrel, alongwith wooden pegs, saw dust and polishing compounds. According to the World Book Dictionary page 2248, tumbling box or barrel is a revolving box or barrel used for polishing small objects, especially of metal by shaking them about with abrasives. According to the publication How things work Vol. II manufacture of the rolling elements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion XVII of the Tariff. He has also referred to the general Explanatory Notes of the Harmonised Commodity Description and Coding System (HSN) relating to Section XVII to classify the polished steel balls manufactured by the appellant under sub-heading 8482.00. 13. In view of the above discussion, there appears to be no doubt that the polished steel balls of sizes 3/16 inch, 5/32 and 1/8 inch, manufactured by the appellant, are classifiable under Heading No. 84.82 of the new Tariff, and are not eligible for exemption under Notification No. 62/86-C.E., dated 10-2-1986, or Notification No. 162/86-C.E., dated 1-3-1986. 14. As held by the Hon. Supreme Court in the case of Novapan India Limited, Hyderabad v. Collector of Central Excise, Hyderabad, 1994 (73) E.L.T. 769 (SC) = 1994 AIR SCW 3976, the exempting provisions have to be construed strictly. Hon. Supreme Court in the case of Eskeyef v. Collector of Central Excise, 1990 (49) E.L.T. 649 (SC) in para 14 have held that the exemption notification cannot change classification of goods from one entry to another. 15. In the case of the steel balls of size 1/4 inch, while observing that the variation of maximum diameter from the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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