TaxTMI 
TaxTMI 
1996 (5) TMI 132
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....he Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This Appeal is directed against the order-in-original 17/CE/86, dated 5-2-1987 of Collector of Central Excise & Customs, Chandigarh. 2. The Appellants are engaged in manufacturing what they claimed to be studs specifically designed and exclusively used in the manufacture of Diesel Engines. They claimed classification of these goo....
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....re exclusively used for the manufacture of diesel oil engines and are known as such as parts of such engines by the Commercial community which deals in them and therefore, they fall under Tariff Item No. 68. Their this contention also was supported by affidavits/certificates from dealers of such goods. The studs and bolts are altogether different and distinct items. In any case goods do not have a....
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....terating the departmental agrument, referred to the case of Sree Veeraraghavu Industries v. Additional Collector of Central Excise reported in 1989 (42) E.L.T. 479 wherein Tribunal held that studs are classifiable under Item 52. In regard to classification, therefore, the matter has already been decided by the Tribunal. In regard to time bar he submitted that Collector has adequately dealt with it....
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....nce of one does not make the other a non fastener. Even if the studs were not a fastener, it would still be included in the item because it is a stud and a stud is a specific item in 52. Eye bolts of gland valves are primarily designed to fasten the gland to the valve system. Even though this eye bolt is used as a pedal brake adjuster and so requires activation only occasionally, its function is t....