9911796707
TMI Blog1988 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Collector of Central Excise (Appeals), Calcutta the respondent company s plea was accepted and these were ordered to be assessed under Tariff Item 68. Hence this appeal by the department. 2. Learned SDR contends that as already admitted by the respondent company in their reply dated 11th August, 1982 that the mill bolts are used for fixing the lining plates into the mills, without which the main machinery i.e. mills cannot function. Therefore, there is no doubt, according to the learned SDR, that the only function of the mill bolts under consideration is that of fastening the lining plates of the machinery. That being so, they are clearly classifiable under Tariff Item 52 X CET because the primary function of bolts is that of faste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that of firing the lining plates into the mills. The learned Advocate for the respondent company relies on a decision of the Tribunal in the case of M/s. Ashok Leyland Ltd. v. C.C.E., Madras (Order No. 848/87-D, dated 19-10-1987). It has been held in the said order, submits the learned Advocate, that U bolts, Centre bolts and eye bolts perform specific function for use in the leaf spring assembly of automobiles. They are not classifiable as bolts under Tariff Item 52. He further says that this order relies upon another order of a Bench of the Tribunal, namely, Order No. 746/87, dated 12-8-87 in the case of New Mangalore Engineering Co. Ltd. v. CCE, Bangalore. In view of these decisions, the learned Advocate submits, that the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods involved are primarily intended for fastening . Similarly, in the case of Fit Tight Nuts Bolts relied upon by the learned SDR, it has been held that a function of the bolt is to fasten two articles together and prevents relative movement between them. This is precisely the function which the mill bolts under consideration perform i.e. of firing the lining plates. 5. In view of the foregoing, therefore, there is no doubt that the goods under consideration would merit classification under Tariff Item 52. 6. As regards the plea of time-bar, we observe that it is a matter of record that the respondent company did not declare the manufacture of these mill bolts in their workshop, nor did they take out any Central Excise Licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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