ORDER

1. This appeal is against the judgment of the Tribunal dated 6-6-1997.

2. The question before us is whether the appellants product can be classified under the then Tariff Item 72.08 which covered "pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified" or Tariff • Item 73.08 which dealt with "other articles of iron and steel".

3. The adjudicating authority as well as the Tribunal has held that the appellants product falls under Tariff Item 73.08. It has been so held on the basis of a finding of fact which is as follows:

"8. As per the statement of Shri Amrit Singh, partner of the appellant, the manufacturing process of the forged steel grinding media balls from steel record, consists of the following operations:

1. Rolled round cutting

2. Heating of cut rolled rounds

3. Forged by forging press machine

4. Heat treatment by water or oil quenching

5. Tempering in electrically operated furnace for achieving desired hardness

9. The forged steel grinding media balls are cleared as such and no further process was undertaken by the appellant or the consignee. Hence the product in question is a fully finished product at the time of clearance."

This being a finding of fact, the Tribunal being the final authority regarding findings of fact, we see no reason to interfere.

4. The civil appeal stands dismissed. There will be no order as to costs.