Steel balls classifiable under Chapter Heading 8482

Sumit Arora Vs Commissioner of Customs (CESTAT Chandigarh)

CESTAT Chandigarh held that steel balls are classifiable under the Chapter Heading 8482 9900 and not under Chapter Heading 8714 as contended by revenue. Accordingly, duty demand set aside.

Facts- The appellants are engaged in the import of “Steel Balls”. The appellant classified the impugned goods under Chapter Heading 84829900 whereas Revenue is of the opinion that they are rightly classifiable under CTH 8714

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