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TMI Blog2003 (11) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J)]. The issue involved in this case relates to classification of Grinding Media Steel Balls which were manufactured by the appellants during the period November 1987 to September 1992 and cleared on payment duty at the rate applicable to Heading 73.26 of the Central Excise Tariff Schedule. The department wanted to classify the goods under Heading 84.82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.11. 4. Ld. SDR, on the other hand, submits that this Tribunal has, after considering the decisions cited today by the Counsel, held the classification of steel balls under Heading 84.82 of the Central Excise Tariff Schedule, in view of Note 6 of Chapter 84. The decision cited by him is the one rendered by the Tribunal in Pratap Engineering Works v. Collector of Central Excise, Jaipur - 1995 (7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge by the appellants to the classification held by the department. Relying on the decision in Pratap Engineering Works (Supra), the DR pleads for holding the classification of the subject goods under Heading 84.82. 6. We have carefully examined the rival submissions. We may straightaway proceed to examine the case with reference to Chapter Note 6, which we have extracted above. This Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eering Works case, the Tribunal has distinguished the case of National Engineering India Ltd. (supra) by noting that the steel balls considered therein were not polished. The decision in New Heaven Engineering Co. (supra) is also of no aid to the appellants. The sub-heading 7326.11, suggested by ld. Counsel has at once to be discarded for the simple reason that the sub-heading is applicable only t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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