https://www.taxtmi.com/caselaws?id=93006 Hex nuts and rim nuts specially shaped for valves fitted on cycle tubes, and having no other application, were treated as parts of cycles for classification purposes. As the Revenue accepted that they were components of the valve system for cycle tubes, the Tribunal held that, in the facts of the case, they fell within the cycle-part classification and not the tariff item pressed by the Revenue. The adjudicating authority's classification was upheld and the challenge to the benefit under Notification No. 102/80-C.E. failed. en-us Fri, 06 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93006 Hex nuts and rim nuts specially shaped for valves fitted on cycle tubes, and having no other application, were treated as parts of cycles for classification purposes. As the Revenue accepted that they were components of the valve system for cycle tubes, the Tribunal held that, in the facts of the case, they fell within the cycle-part classification and not the tariff item pressed by the Revenue. The adjudicating authority's classification was upheld and the challenge to the benefit under Notification No. 102/80-C.E. failed. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93006