1981 (3) TMI 240

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.... & C.]. - This is an appeal filed by Shri Bharat Das, Advocate, on behalf of Gedore Tools India Pvt. Ltd. against the Order-in-original No. 12/80 dated 25-8-1980 passed by the Collector of Customs & Central Excise, New Delhi. 2. It was alleged against the appellants that they were manufacturing tools, namely, Broaches, classifiable under Tariff Item 51A of the Central Excise Tariff with effe....

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....f the factory and was not hidden away somewhere inside the factory premises. Further, the Central Excise Officers were visiting the factory at regular intervals specially after P.B.C. (Production Based Control) was made effective with effect from 1-3-1978, and at no stage had the officers guided them on the question of the correct classification of the Broaches and that the classification had chan....

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.... on 2-3-1981 to the Board). The Broaches, therefore, clearly fall under the description given under sub-Item (iii) of Item 51A of the C.E.T. There is no reason to doubt their classification under the said Item. 8. The Collector's order in this regard is therefore upheld. 9. However, having regard to the basic facts that the appellants had willingly paid the entire amount of duty as soo....