1994 (3) TMI 188

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....spondents are classifiable under Tariff Item 68 as claimed by the party or under Tariff Item 52 as per the Department. Sr. No. Parts Catalogue Nomenclature Function (and use) I. Stearing Arms Ball Bolt Used in steering spider assembly. II. `O' Bolt Used as exhaust sufficer clamp. III. Fitting Bolt Used in wheel brake cylinder assembly. IV. Fitting Bolt Used in wheel brake assembly. V. `U' Bolt In exhaust tail pipe assembly. VI. `U' Bolt Used in exhaust pipe assembly. VII. Gland Nut (outside threading) Used in T.S.U. cylinder assembly. VIII. Gland Nut (outside threading) Used in T.S.U. cylinder assembly. IX. Gland Nut Used in T.S.U. cylinder assembly. X. Gland Nut-Flush Used in T.S.U. cylinder assembly. XI. ....

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.....C.) and in the case of Plasmac Machine Mfg. Co. Pvt. Ltd. v. Collector of Central Excise, reported in 1991 (51) E.L.T. 161 (S.C.). She also referred to the Order No. E/333/93-D, dated 6-10-1993 passed by the Tribunal in the case of M/s. Hindustan Motors Ltd. v. Collector of Central Excise, Calcutta in appeal No. E/882/85-D, in support of her contention. She said that demand is in time and time barring issue was also dealt with in the order passed by the Assistant Collector. 5. Shri Hidayatullah, learned Senior counsel, for the respondents submitted that by nomenclature the items cannot be classified as Nuts under Tariff Item 52 and in classification matter the burden lies on the Department to prove with substance and personal subject....

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.....M.S. Sundaram submitted that it is not correct to say that conclusion was arrived at by the Assistant Collector based on personal satisfaction but in reply to the show cause notices the respondents themselves have said that "these Nuts, bolts and screws comprised of some of the characteristics of Nuts, Bolts and Screws . . . ." Even in the expert opinion it was clearly said that in respect of each items while describing the end-use of the concerned items, that item is fastened to claim and hold and, accordingly, fastening is necessary and essential function and it is followed by the other functions and the very issue has been considered in the case of Plasmac Machine Mfg. Co. Pvt. Ltd. (supra) and considered the meaning of `Fasten' particu....