2001 (7) TMI 247 - AT - Central Excise

Summary

The judgment involved the classification of bolts and screws used in cycles and rickshaws under Notification No. 62/86-C.E. The appellate tribunal ruled that the items, classified under Chapter 73 and used as parts of cycles, are entitled to the benefit of the Notification. The impugned order was set aside, and the appeals were allowed in favor of the appellants.