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of <h1>CEGAT affirms cycle parts classification for Hex nuts and Rim nuts, dismissing Revenue appeal.</h1> <h3>COLLECTOR OF C. EX., BOMBAY Versus PERFECT VALVES & MACHINE TOOLS CORPN.</h3> COLLECTOR OF C. EX., BOMBAY Versus PERFECT VALVES & MACHINE TOOLS CORPN. - 2000 (117) E.L.T. 46 (Tribunal) The Appellate Tribunal CEGAT, New Delhi decided a case regarding the classification of Hex nuts and Rim nuts as cycle parts. The Tribunal upheld the decision of the Additional Collector of Central Excise, ruling that the nuts were correctly classified as parts of the cycle. The appeal filed by the Revenue was rejected.
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