1983 (3) TMI 260 - AT - Central Excise

Summary

The appeal involved the classification of spokes, nipples, and washers for duty of excise. Appellants argued for exemption under Item 35 of the Central Excise Tariff, but the Department classified them under Item 68. The Tribunal held that only free wheels and rims were covered under Item 35, so the spokes, nipples, and washers fell under the residuary Item 68. The appeal was rejected.