1987 (4) TMI 317

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..... for the Respondent. [Order per : G. Sankaran, Vice-President]. - This is an appeal against Order dated 17-11-1982 passed by the Collector of Central Excise (Appeals), Bombay. The Collector upheld the appellant's contention that the goods in issue (save 3 articles) did not fall under Item No. 52 of the Central Excise Tariff Schedule (CET) ["Bolts, nuts and screws"] but under Item 68, the residua .....

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..... unctions are, have not been spelt out by the appellants. It is further stated that these are not known in the market as bolts, nuts and screws in the ordinary sense of the terms but only as integral parts of the lathe machines of the appellant's make. 4.  We, however, note from the impugned order that the Collector had inspected samples of the three articles. He noted that telescopic screw n .....

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..... Central Excise, Chandigarh -1986 (23) E.L.T. 137 discusses the matter at great length. Following the ratio of the previous decisions of the Tribunal, we have to hold that the three articles in dispute before us were also correctly classifiable under Item No. 52 CET. 6. In the result, and having regard to the facts and circumstances of the present case, we uphold the Collector's order and dis .....

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