( 1 ) THESE appeals are against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "cegat") dated 28/7/1998. As the question involved in all these appeals is same, the same are being disposed of by this common order. All the appellants manufacture forged steel grinding media balls (hereinafter called "balls" ). It is an indisputable 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.