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TMI Blog1988 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. - By a notice dated 8-10-1982 the Government of India issued a show cause notice under Section 36(2) of the Central Excises and Salt Act, 1944 calling upon M/s. Gramophone Company of India to show cause why the order-in-appeal No. 1564/Cal-81 dated 18-11-1981 passed by the Collector of Central Excise, Calcutta, should not be set aside. 2. The firm M/s. Gramophone Co. made nuts and screw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n example of gramophone motors Item 37-A which may be used for other items like toys, car fans etc. Even then gramophone motors do not lose their character and remain gramophone motors. Therefore, the nuts and screws which are designed specifically for fastening with in-built male of female parts in the radiogram chassis should remain parts of the radiogram and should not be classified under Item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They can come separately without the corresponding opposite item. The tariff Item covers bolts, nuts, screws etc. etc. Read in this manner, we see that if a commodity is a bolt, it is sufficient to attract assessment under Item 52. If it is a nut, it is similarly specified in Item 52. The nuts and screws cleared appear to have their corresponding male or female item in the chassis of the radiogra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey must be assessed as screws or nuts. Only the facts are relevant for assessment, not what the trade recognises them or accepts them. Because a nut or a bolt is a component of an instrument or a machine does not make it less a nut or a bolt; by this logic there will never be any excisable bolts and nuts. All nuts and bolts are components of sone machine or apparatus or product. 7. The learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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