https://www.taxtmi.com/caselaws?id=84352 The Tribunal upheld the classification of scooter parts called studs under Item 52 of the Central Excise Tariff for the period before 1-3-1986. The appellants were recognized as manufacturers due to their control over the manufacturing process. Processes like heat treatment, phosphatising, and chrome plating were deemed essential for manufacturing the studs. For the period from 1-3-1986 to 1-4-1986, the case was remanded for re-determination under the new Central Excise Tariff Act, 1985, aligning with the Harmonized System of Nomenclature. The appeals were disposed of accordingly. en-us Fri, 12 Nov 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84352 The Tribunal upheld the classification of scooter parts called studs under Item 52 of the Central Excise Tariff for the period before 1-3-1986. The appellants were recognized as manufacturers due to their control over the manufacturing process. Processes like heat treatment, phosphatising, and chrome plating were deemed essential for manufacturing the studs. For the period from 1-3-1986 to 1-4-1986, the case was remanded for re-determination under the new Central Excise Tariff Act, 1985, aligning with the Harmonized System of Nomenclature. The appeals were disposed of accordingly. Case-Laws Central Excise Fri, 12 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84352