ORDER
Gowri Shankar, Member (T)
1. Application is for waiver of pre-deposit of duty of Rs. 2.28 lakhs and penalty of Rs. 1 lakh demanded by the Commissioner on a finding that the polished steel balls mentioned in the classification list filed by the applicant are classifiable under Heading 84.82.
2. Advocate for the applicant requests that the appeal may be taken up and disposed of. He contends that, in an earlier order passed on 24-4-1994 the Commissioner (Appeals) following his own order of 3-11-1993 had set aside the classification decided by the Assistant Collector and remanded the matter for him to decide the issue of classification after considering all the aspects discussed by him. He says that the present case too, will have to avail this determination. He further contends that the decision of the Tribunal in C.C.E., v. New Heaven Engg. Co. Pvt. Ltd. -1994 (72) E.L.T. 307 supports the contention that goods prior to 1988 would be classifiable under Heading 7308.90. He therefore prays for setting aside the order.
3. The demands in the present case the period from November 1987 to September 1992. The order of the Collector (Appeals) referred to by the appellant tells classification from April 1992 onwards. They are therefore covered only to the extent of six months. The period prior to 1984 is not covered. We do not find the case for setting aside the matter at this stage.
4. The Tariff was amended in 1988 by incorporating an Entry 73.26 which was specific for grinding balls for similar articles for mills. At the same time according to Note 6 to Chapter 84 by which polished steel balls which do not differ the polished diameter by more than the extent specified will be classifiable under Heading 84.82 and other steel balls are to be classified in 84. There is finding of fact by the Collector that balls in this case do not differ by more than specific extent. Heading 73.26 is specifically for grinding balls for mills. Prima facie, therefore, we do not find a case for appeal for classification. However taking into account the fact this period that the demand is for a period beyond six months and arguable aspect of the case, we direct the appellant to deposit Rs. 1.50 lakhs within two months from today on which there shall be waiver of the remaining amount of duty and penalty.