9911796707
TMI Blog1998 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under : - 7208. Pieces roughly shaped by rolling or forging of iron or steel, not elsewhere specified. 7308 Other articles of iron or steel 7308.10 Bottom stools, stirring or poking rods, splash plates and troughs as are used in the factory of production in the manufacture of steel ingots and melted either during or [later] such use in the said factory Nil 7308.20 Chain and parts thereof, of iron or steel 15% 7308.30 Nails, tacks, drawing pins, corrugated nails, staples (other than those of Heading No. 83.05) and similar articles of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.08. 3. The aforesaid Chapter Note was taken by the Adjudicating Authority to mean that Heading No. 84.82 applies to polished steel balls by treating them as part of the machinery. The other steel balls are classifiable under Heading 7308. The Adjudication order also gave a finding that steel balls in question are not roughly shaped as they do not have to undergo drastic machining before they are put to use. Order also notes from the purchase order placed by Obra Thermal Power Station that they should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification. Further, the Tribunal has held in Tigrania Metal [1994 (73) E.L.T. 76] that ship breaking scrap would be eligible for exemption under Notification No. 208/83 even though sub-heading 72.15 under which such scrap is liable to duty was not specified in the table to the notification. Heard Shri Saran, SDR who submits that classification of the steel balls in question was, in terms, covered under Chapter Note 6 to Chapter 84. Therefore, the impugned order is correct. He submits that the appellants are also not entitled to exemption under Notification No. 208/83 as sub-heading (73.08) under which these goods are correctly classifiable is not mentioned in the exemption notification. He also refers to the finding in the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the headings or given more conveniently, as has been done, under one Chapter as in the instant case. It is difficult to accept that classification notes are valid only when they are given under the concerned Chapters and not when they are given in a combined manner. 7. We are also not able to accept the argument that exemption under Notification No. 208/83 is available even though sub-heading 7308 products are not mentioned in the table to the said notification because Chapter 73 is mentioned in the body of the notification. The notification exempts goods of the description specified in Column (3) of the Table hereto annexed.... and falling under Chapter 72 or 73 or 84... And the table specifies the goods sub-headingwise. Therefore, onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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