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2016 (3) TMI 257 - CESTAT MUMBAIClassification - Polished Steel Balls - Whether to be classified under Chapter Heading 9608 or under Chapter Heading 73.26 - Held that: by relying on the decision of the case of Collector of Customs, Bombay Vs. Sanghvi Swiss Refills Pvt. Ltd [1997 (6) TMI 152 - CEGAT, NEW DELHI] as the products are the similar one the products imported by the appellant is held to be classifiable under Chapter 73, Heading 73.26. - Decided against the appellant
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