1999 (8) TMI 358

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...., Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the classification of Hex nuts and Rim nuts. The period involved is from December, 1982 to March, 1983 and April, 1983 to December, 1983. The respondents M/s. Perfect Valves and Machine Tools Corpn. had claimed the benefit of Notification No. 102/80-C.E., dated 19-6-1980 which provided exemption to the cycle parts. ....

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....at the goods in dispute - Hex nuts and Rim nuts were specifically meant for the valves fitted on to the cycle tubes. They had been given special shape for the purpose and had no other application than as parts of the cycles. 4. In the grounds of appeal, the Revenue had pleaded that the bolts, nuts and screws were specifically covered under Item No. 52 of the erstwhile Central Excise Tariff a....

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....on reference may be made to the Tribunal's decision in the case of Bajaj Auto Ltd. v. C.C.E., Pune, 1994 (74) E.L.T. 599 (Tribunal). 6. In the case of Ashok Leyland Ltd. v. Collector of Central Excise, 1989 (43) E.L.T. 486 (Tribunal), the Tribunal following their earlier decision in the case of New Mangalore Engineering Company (P) Ltd. Appeal No. 939/83-D, Order No. 746/87-D, dated 12-8-198....