1998 (5) TMI 200

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..... -  Briefly stated the facts of this case is as follows : - The respondent herein are manufacturers of various types of nuts viz. B.S.P. Type, Metric type etc. But they have not obtained any Central Excise Licence on the manufacture of such nuts. Range Supdt. issued a show cause notice demanding duty of Rs. 4,04,357.50 for the period 25-4-1984 for goods viz. nuts as perceived by the Superi....

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....r vehicles. There is no seperate making of a nut and this is brought about by shaping and the shape is brought about by a die and a jaw like machine. The end which is threaded inside is shaped by the jaw like machine which crimps it and marks are made. The form of the nut is brought about, while shaping the entire and fittings. The end which is shaped by a jaw machine is the one which is threaded ....