1987 (4) TMI 317

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..... resident]. - 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 residuary entry. The goods whose classification is in disp .....

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..... . 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 nuts and slide screw nuts act as fasteners though used for m .....

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