2000 (2) TMI 433

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....or the Respondents. [Order per : P.S. Bajaj, Member (J)]. - The question involved in this appeal is whether the products, namely Connector Tubes, Coupling Nuts, Range Nozzles, Ball Fountain Nozzle Assembly & Ring Fountain Nozzle Assembly, are classifiable under Chapter Heading No. 84.24 or under 74.15 of the Central Excise Tariff Act. 2. The appellants are manufacturers of parts of S....

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....nd on them, vide Order-in-Original dated 17-9-93. They filed appeal against that order before the Collector who confirmed the same by dismissing their appeal through the impugned order. 3. None has present on behalf of the appellants. They have prayed for decision on merits. We have heard Shri R. S. Sanghia, Ld. JDR. 4. The appellants have claimed the classification of their produc....

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....eel with heads of copper; screws, bolts nuts, screw hooks, rivets cotters, cotter-pins, washers etc. Keeping in view the use of the products of the appellants in the light of Section Note 2(a) of Section XV, these are classifiable under Chapter Heading 74.15 of the Central Excise Tariff Act and not under 84.24 as claimed by the appellants. 5. The plea of the appellants that their items are....

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....are classifiable under Chapter Heading 74.15 of the Tariff Act as nuts and bolts. The view taken by both the authorities below for classifying the items in question under this Chapter Heading is correct. The perusal of the impugned order shows that even the goods were examined by the Collector (Appeals) before confirming the Order-in-Original of A.C. The impugned order of the Collector (Appeals) d....