9911796707
TMI Blog1995 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... Panels Switch Gears, Air-circuit Brakers and Oil Circuit Brakers and had been paying duty under erstwhile Tariff Item 68. However, a study of the manufacturing process revealed that the respondents inter alia manufacture Hexagonal Head Brass Connection Nuts and Box Spanner Handles. According to the Revenue, the Hexagonal Head Brass Connection Nuts which is used in the assembly of Oil Circuit Braker has the fastening function and hence is to be classified under Tariff Item 52 of Central Excise Tariff and the Box Spanner Handles which is used in the Air Circuit Brakers under Tariff Item 51-A(i) as the Box Spanner Handles is nothing but Hand Tool. On this study of the manufacturing process, the Department formed a tentative view that the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Tariff Item 68 and not under Tariff Item 52, the Revenue has filed the present appeal. The respondents have also filed their Cross Objections challenging that part of the Order of the Collector (Appeals) which held that Box Spanner Handles are classified under Tariff Item 51-A of Central Excise Tariff. APPEAL 4. Arguing on behalf of the appellant, Collector of Central Excise, Madras,Shri M.K. Jain, learned SDR, submitted that in the present case the Brass Connection Nut is admittedly made of Brass, is threaded, has the fastening function and in relation to the manufacture of which power is used. Thus, the Brass Connection Nut squarely fits it in the description of Tariff Item 52 which reads as follows : "Bolts, and Nuts thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced. 6. We have considered the submissions. In the case of Shri Ramdas Motors Transport Ltd., supra, the Tribunal had considered the classification of hub-bolts and nuts used in motor vehicles. After a detailed discussion, the Tribunal had held that the function of the goods as fasteners was patently manifest and, therefore, they were correctly classifiable under Tariff Item 52. Subsequently, in the case of M/s. Fit Tight Nuts and Bolts Ltd., supra, the Tribunal again considered the classification of the hub-bolts manufactured by the appellants therein and after referring to a number of decisions of the Courts and the Tribunal held that these hub-bolts are to be classified under Tariff Item 52. Again in the case of the present re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR that the Brass Connection Nuts are to be classified under Tariff Item 52 and not under the residuary erstwhile Tariff Item 68. Accordingly, we set aside the findings of the Collector (Appeals) that the Brass Connection Nuts are to be classified under Tariff Item 68 and restore the findings of the Assistant Collector that the same are to be classified under Tariff Item 52. CROSS OBJECTION 8. Arguing on behalf of the respondents, Shri C. Manickavasagam, authorised representative of the respondents' company, submitted that both the authorities below erred in classifying the Box Spanner Handle under Tafiff Item 51A(i) of Central Excise Tariff. Elaborating on his arguments, he submitted that it is really strange that it should be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urning nuts or screws. The handles manufactured by appellants are operated by turning the hexogenal shapes and the result of which is to trip-on or trip-off electricty and also is in the form of a box spanner. It is admitted by appellants that handle is not permanently fixed to the air circuit breakers, is kept for convenience in packing or despatch............. coming to the question of air-circuit breaker, sample of which was shown to me, I find that it is in fact in the shape of a box spanner. Of course, insulation is provided to grip the handle by hand. That does not make it other than a spanner as the function is merely to grip the hexogenal part and by turning it to trip-on or trip-off the current. As such, the order of the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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