2004 (9) TMI 107

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..... lhi (hereinafter referred to as "CEGAT") dated 28th July, 1998. As the question involved in all these Appeals is same, the same are being disposed of by this common order. 2.All the Appellants manufacture forged steel grinding media balls (hereinafter 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 a .....

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..... meter by more than 1% or by more than 0.05 mm, whichever is less.  Other steel balls are to be classified in heading No. 73.08." 5.The authorities below, have on basis of Note 6 held that these balls are classifiable under 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  classifi .....

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..... , the classification must be in accordance therewith. 7.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 be relied upon for the first time in this Court.  Even presum .....

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