1987 (4) TMI 317 - AT - Central Excise

Summary

The appeal was against the Collector's classification of telescopic screw nuts, slide screw nuts, and flow nozzle studs under Item No. 52 of the Central Excise Tariff Schedule. The Tribunal upheld the Collector's decision, stating that the items were correctly classified under Item No. 52 CET based on their functions as fasteners. The appellants did not provide evidence to support a contrary conclusion. The appeal was dismissed, and the Collector's order was upheld.