9911796707
TMI Blog1991 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. 2. The appellants contest the order of the Collector (Appeals) in respect of the ò shackle pin to Part No. KK-511, KK-205, and KK-250. They have given a write-up on each of the parts and their functions as under: "The component (Part No. KK 511) forms a part of the rear suspension of the engine in Leyland Comet Vehicle. The engine is mounted at the rear on cross member which in turn is connected to the long members of the chassis. The engine being a diesel engine with very high frequency of vibration will have to have a vibration dampening arrangement to protect the chassis from such heavy vibration. The above shackle pin (No. 8) mounted on the cross member through binocular bracket (No. 11) with 2 rubber grommets (No. 9) and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gine. The provision of a threaded end in the shackle pin is to keep its mating parts in position during shackle action and not for fastening them. The fastening, if any, is only incidental. The components (Part Nos. KK 205 & KK 250) form a part of the suspension in Fargo vehicle. The component is assembled with the laminated spring and spring bracket to provide shackle action around its own axis. The component is case hardened with the surface hardness of 60 RC and ground to critical tolerance as mating part is a non-ferrous bush. The component has a drilled hole with provision for fixing grease nipple. This grease hole is connected with a cross hole and milled flat on the O. D. Grease pumped into the shackle pin comes through the cross ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.68. 3. Shri A. R. Madhava Rao, learned Advocate, raised the pica that the demand was hit by limitation. The first show-cause notice was issued on 21-5-1981 for demand of duty and classification of the items under Tariff Item 52, another show-cause notice was issued on 12-11-1981 demanding duty for the period from 22-11-1980 to 21-5-1981 and as no allegation of suppression has been made, the demand beyond a period of 6 months was hit by limitation. On merit, he explained the functions of the items with the help of the drawings and write-up and pleaded that these parts were primarily for purpose of lubricating and for providing shackle action in addition to fastening. He cited the following case laws in support : (i) CEGAT Order No. 746/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 ECR 1032 - The Collector of Central Excise, Chandigarh v. M/s. Purewal & Associates Ltd. (vi) 1989 (44) E.L.T. 271 (Tri.) = Order No. 427/1988-D, dated 17-6-1988 - Collector v. ACC Ltd. (vii) Order No. 241/89-D, dated 8-8-1989. With reference to the above quoted cases, the learned JDR stated that bolts, nuts and screws of vehicles, performing the functions of fastening would be covered by TI-52. 5. The points urged have been considered. From the write-up produced and explained by the appellant, it is seen that shackle pin of Part No. KK-511 is not used as a fastener and the shackle pins were intended to keep the pins in proper position and the essential function was to provide shackling action, in the suspension system and fasteni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... function of the nuts was not only to fasten but also to enable the flow of oil under high pressure without leakage. But the Tribunal noted that the flow of oil is possible only after nuts are fastened. To that extent, according to the Tribunal, it can be stated that nuts permit the flow of oil without leakage. The question is, however, not as to what is the process facilitated as a result of the nuts, but the question is, which the Tribunal itself posed is - whether the nuts are fasteners or do they have any other independent function. The Tribunal found that it had not been shown before them that they had any such independent function. To say that these nuts are leakproof, was only to reiterate the fact of their essential character and qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these nuts required were also purchased from market while those being manufactured were also sold to outside buyers as nuts." The relevancy of this decision is that these goods were not manufactured according to any special specifications as integral parts of machinery and were also purchased from the market. The case of the appellant is distinguishable that certain process as providing a hole for flow of grease and threading was there, specially provided to meet the required function. Therefore, these cannot be mere fasteners. 6. The other decision relied upon by the departmental representative was in the case of Sri Ramdas Motor Transport Ltd., Kakinada v. CCE, Madras, reported in 1983 (14) E.L.T. 2067, which says as under : "Hub-b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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