1988 (6) TMI 275

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....any contends that they are classifiable under Tariff Item 68. On appeal before the Collector of Central Excise (Appeals), Calcutta the respondent company's plea was accepted and these were ordered to be assessed under Tariff Item 68. Hence this appeal by the department. 2. Learned SDR contends that as already admitted by the respondent company in their reply dated 11th August, 1982 that the mill bolts are used for fixing the lining plates into the mills, without which the main machinery i.e. mills cannot function. Therefore, there is no doubt, according to the learned SDR, that the only function of the mill bolts under consideration is that of fastening the lining plates of the machinery. That being so, they are clearly classifiable u....

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....e adjudicating authority that the function of the mill bolts under consideration is that of firing the lining plates into the mills. The learned Advocate for the respondent company relies on a decision of the Tribunal in the case of M/s. Ashok Leyland Ltd. v. C.C.E., Madras (Order No. 848/87-D, dated 19-10-1987). It has been held in the said order, submits the learned Advocate, that 'U' bolts, Centre bolts and eye bolts perform specific function for use in the leaf spring assembly of automobiles. They are not classifiable as bolts under Tariff Item 52. He further says that this order relies upon another order of a Bench of the Tribunal, namely, Order No. 746/87, dated 12-8-87 in the case of New Mangalore Engineering Co. Ltd. v. CCE, Bangalo....