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TMI Blog1987 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Collector of Central Excise, Bombay, agreed with this view in his order No. B-1627/PN-143/82, dated 8-10-1982, though he gave certain reliefs to the assessees in respect of the period that could be covered by the demand, holding that it should run only for six months. The main source of contention before us is the assessment of the atomizer/injector/nozzle fitted with nozzle holders which we shall call, for the sake of brevity, an injector. 3. The learned counsel for the respondent M/s. Motor Industries Company claimed that the Item 34A covered nozzle and nozzle holder. This refers to articles which must necessarily be used as a unit in internal combustion engines for the purpose of the correct fuel distribution in the combusti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusions are given in page 8 of his order. He wrote : Nozzle and nozzle holder of particular combinations which is required to make an injector/atomizer for a particular type of internal combustion engine are taken and nozzle is tightened in a nozzle holder with a pneumatic pressure. The assembly is then put on a test bench to ascertain whether it attends to required/recommended pressure. At this stage it is a must that each and every injector is tested and it should function and withstand recommended pressure to which it is designed. When assembly is tested on the test bench the variation in pressure is noted and accordingly nozzle holder is opened and a spacer of required thickness is put into it and again the same is tested on a test b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is defined as : a tube like device usually streamlined for accelerating and directing a fluid, whose pressure decreases as it leaves nozzle (Me Graw Hill Dictionary of Scientific Terms IInd edition). And an injector is defined by the same dictionary as : a plug with valved nozzle through which fuel is metered to the combustion chamber in diesel or fuel-injection engines . 9. The nozzle goes always with its holder; this is true even if a nozzle may be fitted into a different kind of holder. Fitting a different kind of holder does not make a new injector or a new valve or a new nozzle. When the tariff item lists these articles as nozzle and nozzle holders it merely recognise that they must go together in the operating appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounting test, fitment of thread protector caps and fitment of copper washer as proofs that a manufacture has taken place; but that is exactly what the Assistant Collector does. 13. Unfortunately the Assistant Collector does not say if M/s. MICO are being assessed under Item 68 for the goods they invoiced as injectors. It is surprising that for so many years the Central Excise did not know nozzle and nozzle holders always went together and always formed a complementary unit in fitment in engine. One cannot work without the other and this is a simple fact of technology. But if coupling of the nozzle and the nozzle holder yields a new manufacture, then it is logical to say that when this unit is connected, as it must be, to the vehicle s f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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