1999 (1) TMI 159

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..... he short point for determination in this Appeal is whether threaded studs are classifiable under Chapter Heading 8409.00 as claimed by the Assessee or whether classifiable under 8313.10 as held by the Department. 1. None is present for the Appellants. We have heard Shri M.P. Singh, the ld. JDR. 2. We have perused the evidence on record as also the impugned order and the various contentions put .....

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..... is finding of the Assistant Collector that it was not specifically designed for use in engines falling under Chapter Heading 84.07 and 84.08 was not specifically controverted by the Appellants. 3. Having regard to the fact that threaded studs is nothing but a headless bolt and for bolts and nuts there is a specific heading under Chapter Heading 8313.10, we hold that the product in dispute i.e. t .....

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