TMI Blog2004 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause there was no such Chapter Note. Once Chapter Note 6 was introduced, the classification must be in accordance therewith - It must also be mentioned that an attempt was made to rely on a Board Circular. We, however, find that the Circular was not relied upon before the Collector nor before the Tribunal. Material not presented before the lower authorities and/or Tribunal cannot be allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r called "balls"). It is an undisputable position, and we were shown a ball, that it is a steel ball. It appears that in respect of two Appellants at an earlier stage the Collector of Excise had concluded that the balls would fall under the then Tariff Item 26AA. It was so concluded on the basis that the balls were roughly shaped forged items. 3.With effect from 1st March, 1986 new Tariff came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Item 73.08. We are in complete agreement with the view taken by the Collector and the Tribunal. Even though earlier these balls could have been classified under the then Tariff Item No. 26AA, with the incorporation of Chapter Note 6, the Item now has to be classified either under Chapter 84 or under Chapter 73. These balls cannot be classified under Chapter 84 and thus necessarily have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial not presented before the lower authorities and/or Tribunal cannot be allowed to be relied upon for the first time in this Court. Even presuming that the Circular could be shown to this Court, we find that the Circular merely deals with forged items. The Circular does not deal with such types of balls. Thus, the Circular does not mention Chapter Note 6. The Circular therefore has no appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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