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of <h1>CEGAT: Duty on bolts, not nuts/washers supplied to Railways. Separate use = no new product. Collector's appeal dismissed.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, JAIPUR Versus KAMAL ENGINEERING WORKS</h3> COLLECTOR OF CENTRAL EXCISE, JAIPUR Versus KAMAL ENGINEERING WORKS - 1997 (94) E.L.T. 518 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in the case where duty was demanded on nuts and washers along with bolts supplied to Railways. The Tribunal held that since no new product emerged from combining the three items and they were used separately, duty was payable only on the value of bolts, not nuts or washers. The appeal by the Collector of Central Excise was dismissed.
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