2004 (12) TMI 91

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..... Item No. 73.08 which dealt with "other articles of iron and steel" - Held that:- The Adjudicating Authority as well as the Tribunal has held that the Appellant's product falls under Tariff Item No. 73.08 - This being a finding of fact, the Tribunal being the final authority regarding findings of fact, we see no reason to interfere - Decided against assessee. - 1976 of 1999 - - - Dated:- 1-12-2004 .....

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..... m steel record, consists of following operations : 1. Rolled Round Cutting 2. Heating of cut Rolled Rounds 3. Forged by Forging press machine 4. Heat treatment by water or oil quenching. 5. Tempering in electrically operated furnace for achieving desired hardness. 9. The forged steel grinding media balls are cleared as such and no further process was under .....

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