1987 (4) TMI 317

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....ineet Kumar, SDR, for the Respondent. [Order per : G. Sankaran, Vice-President].  - This is an appeal against Order dated 17-11-1982 passed by the Collector of Central Excise (Appeals), Bombay. The Collector upheld the appellant's contention that the goods in issue (save 3 articles) did not fall under Item No. 52 of the Central Excise Tariff Schedule (CET) ["Bolts, nuts and screws"] but....

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.... their "different" or presumably main functions are, have not been spelt out by the appellants. It is further stated that these are not known in the market as bolts, nuts and screws in the ordinary sense of the terms but only as integral parts of the lathe machines of the appellant's make. 4.  We, however, note from the impugned order that the Collector had inspected samples of the three a....