2006 (2) TMI 35 - AT - Central Excise

Summary

Issues: Classification of nuts, springs, washers, lock rings, lock plate, lock clips, flywheel.

Classification of Nuts, Washers, Lock Clips:
The issue in the appeals was the classification of various items like nuts, washers, lock rings, lock plate, lock clips, and flywheel. The appellants argued for classification under different CET sub-headings, while the authorities below had classified them under specific headings. The lower authorities relied on Section Note 1(9) to Section XVI, Note 2 to Section XVII, and Note 2 to Section XV of the Central Excise Tariff Act, 1985 to establish that the items were parts of general use and should be excluded from Section XVII. The Tribunal found that Chapter Heading 73.18 specifically covers nuts and washers, irrespective of their end use, leading to the correct classification. Springs were classified under Heading 73.20, and lock clips similar to nuts & bolts were placed under CET sub-heading 7318.90. The Tribunal cited previous judgments to support this classification, including the Supreme Court's decision in Collector v. Kirloskar Pneumatic Co. Ltd. The order upheld the classification of these items under Chapter 73, dismissing the appeals.

Conclusion:
The Tribunal, after considering the arguments and legal provisions, upheld the lower authorities' classification of nuts, washers, lock clips, and other items under Chapter 73. The decision was based on the specific headings in the Central Excise Tariff Act and previous judicial precedents. The appeals were rejected, and the impugned order on classification was upheld.