1998 (7) TMI 259

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....cordingly, we have gone through the records and heard Shri R.K. Roy, ld. JDR. 4. Briefly, the appellants have, in their petition, stated that they are engaged in the manufactures of various engineering items required for use in the colliaries. They had submitted three classification lists seeking, amongst others, the classification of recoverable Bolts and Roof Bolts under CSH 7308.90 as parts of structural items. A copy of the each classification lists is annexed. The Assistant Commissioner, Dhanbad however classified the products under 7318.90. The appeal was rejected by the Commissioner (Appeals), Calcutta. Against the Order of Commissioner (Appeals), an appeal was filed before this Bench. The CEGAT disposed of the appeal by way ....

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....ct of the Wagon. For a subsequent period the ld. Asst. Commissioner, Dhanbad has classified the impugned products under 7308.90 evidence of which was submitted to the ld. Commissioner (Appeal) and he also took it on record but has preferred to ignore it. They are claming classification under 7308.90 as parts of structural materials because the function of the item is to support the roof of the mines and the plate at one end. When the Deptt. has accepted its claim subsequently and there is no reason why the same should not be accepted from a previous date specially when there was no change in the nomenclature of the impugned goods or their use. They rely upon the Supreme Court judgment in India Cable Co. Ltd. v CCE, Calcutta reported in 1994....

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....er the heading. 9. It was the department's contention that in view of the above position threaded bolts are appropriately classifiable in the above heading. The appellants' contention that they are not used as fasteners has no bearing on the classification. 10. The heading proposed by the appellants namely 73.08 deals with structures and parts of structures and does not cover bolts threaded or otherwise. 11. Furthermore, Section Note 2 of Section [XV] is required to be kept in view while classifying such items. 12. We have considered the above submissions. We observe that the appellants' contention is correct to the extent that it is not merely the name, but other criteria as well are required to be kept in v....