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TMI Blog1989 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifying goods manufactured by the respondents herein namely Pin (Injection Timer Mounting) under Item 52 of Central Excise Tariff. The facts in brief are the respondents are manufacturers of products named above which were earlier classified by the Department under Central Excise Tariff Item 68 covering goods not elsewhere Central Excise in the Tariff. The respondents filed classification list effective from 6th August 1982 claiming the classification of item namely Pin (Injection Timer Mounting) under Item 68 of Central Excise Tariff. The Assistant Collector fE.L.T. that the product is classifiable item Tariff Item under 52 of Central Excise Tariff. Hence he issued Show Cause Notice to the respondents for classifying the products un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al parlance. The learned Senior Departmental Representative has placed reliance on correspondence between respondents herein and M/s. TELCO to whom they are supplying the items wherein the fact that the item is essentially a fastener is brought out. He further referred to the drawing of the item produced which indicates a torque function which is that of a fastening. Therefore since the Tariff Item 52 of Central Excise Tariff covers such fasteners, and irrespective of the fact that the items are specially designed for motor vehicles, and are not available commercially with hardware traders, yet the classification thereof under Item 52 of Central Excise Tariff is justified in view of the specific Tariff description and their essential functi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pin-ITM and it is not a nut or bolt, and in the market it can only be purchased by describing it as such. Only because the Pin-ITM is threaded it cannot be called a bolt. The learned Chartered Accountant contended that while all bolts are fasteners all fasteners are not bolts. 4. We have given careful consideration to the submissions made by the learned Senior Departmental Representative and the learned Chartered Accountant. The issue is whether the excisable goods in question namely Pin (Injection Timer Mounting) is classifiable under Item 52 of Central Excise Tariff which covers bolts and nuts threaded or trapped or screws of base metal in or in relation to the manufacturer by which any process is ordinarily carried on with the aid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, were also stated to be manufactured as per the specification and to be used for motor vehicle parts which were ordinarily stocked in Auto Spare Parts Market and were not available in the ordinary Hardware Market, and also as having special engineering features. Yet Hon ble High Court concluded that these Nylo Self Locking Nuts would be classifiable under Tariff Item 52 of Central Excise Tariff and not under 68 of Central Excise Tariff. The Court further held in that case that Nylo Self Locking Nuts had additional function of locking, but that this function is in addition to the function as fastener, but that essentially the product was nothing but a nut. We find on consideration on submissions made before us and on perusal of the func ..... X X X X Extracts X X X X X X X X Extracts X X X X
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