9911796707
TMI Blog1996 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. This Appeal is directed against the order-in-original 17/CE/86, dated 5-2-1987 of Collector of Central Excise Customs, Chandigarh. 2. The Appellants are engaged in manufacturing what they claimed to be studs specifically designed and exclusively used in the manufacture of Diesel Engines. They claimed classification of these goods under Tariff Item No. 68. During the relevant perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are known as such as parts of such engines by the Commercial community which deals in them and therefore, they fall under Tariff Item No. 68. Their this contention also was supported by affidavits/certificates from dealers of such goods. The studs and bolts are altogether different and distinct items. In any case goods do not have any fastening function. Apart from this, they had sent a letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeraraghavu Industries v. Additional Collector of Central Excise reported in 1989 (42) E.L.T. 479 wherein Tribunal held that studs are classifiable under Item 52. In regard to classification, therefore, the matter has already been decided by the Tribunal. In regard to time bar he submitted that Collector has adequately dealt with it in recording that mere postal remark cannot be correlated to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not a fastener, it would still be included in the item because it is a stud and a stud is a specific item in 52. Eye bolts of gland valves are primarily designed to fasten the gland to the valve system. Even though this eye bolt is used as a pedal brake adjuster and so requires activation only occasionally, its function is that of fastening or binding, and the fact that it requires occasional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is available, we cannot hold that the demand is not time barred. In regard to valuation, Collector has already given relief on this account. No abatement of duty payable can be given since no duty infact was paid. Considering all these facts and circumstances of the case, however, we reduce penalty Rs. 2,500/- only and redemption fine from Rs. 8,000/- to Rs. 4,000/-. Subject to this modification ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
