Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]
Steel Balls are Classifiable under the category of Ball or Roller Bearings
By Shabna Rahim - On December 8, 2023 4:00 pm - 2 mins read
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of steel balls is classifiable under the category of ball or roller bearings. Sumit Arora, the appellant assessee engaged in the import of “Steel Balls” and the assessee appealed against the order passed by the adjudicating authority for…
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