N. Gandhi and Co. Manufactures High Carbon Steel Balls. N. Gandhi and Co. Is an ISO 9001 accredited company. The company manufactures high-precision steel balls, non-ferrous and non-metallic balls including ceramic, glass and plastic. The High Carbon Steel Balls are substantially cheaper than balls manufactured from high carbon chrome alloy steels. Balls of this material have the advantage of being through hardened and will take higher loads and provide longer life than case hardened balls, for such applications as the cycle industry.