9911796707
TMI Blog1993 (10) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... their factory under T.I. 52 Central Excise Tariff and after paying the duty under protest, they filed refund claims on 26-4-82 for U bolts for various periods from April, 1972 to November, 1977. The ground in the refund claim was that these U bolts are used in the manufacture of leaf spring assembly of motor vehicles. Their claim was that the goods were not classifiable under Item 52 Central Excise Tariff covering bolts and nuts but under Item 34A covering motor vehicle parts for a certain period and thereafter under Item 68 from 1979 onwards which covered goods not elsewhere specified in the Tariff. They also relied upon certain Trade Notices by the various Collectorates on classification. The Assistant Collector of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Tariff. The Tribunal in giving its decision relied upon by the precedent Order No. 746/97-D, dated 12-8-87 in the case of New Mangalore Engineering Co. (P) Ltd. v. Collector of Central Excise, Bangalore. The ld. Counsel, thereafter, relied, upon the Trade Notice by the Baroda Collectorate No. 259 (MP)/77, dated 29-9-77 relating to Item 34A Central Excise Tariff for vehicle parts and accessories. It has been mentioned therein inter alia, that U bolts are component parts of leaf spring assembly of automobiles. The leaf spring assembly serves to absorb and store energy and then to release it. Trade Notice also described the role played by the leaf spring assembly and noted that these parts like U bolts are not sold by general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. Collector of Central Excise - 1991 (51) E.L.T.161 (S.C.); and the Bombay High Court judgment in the case of Simmonds Marshal Ltd. v. M.R. Baralikar, Assistant Collector of Central Excise, Pune and Others - 1985 (22) E.L.T. 378 (Bom). The ld. SDR submitted that the Supreme Court decisions have clearly laid down the principles for classification under Item 52 Central Excise Tariff so long as the articles have primarily a fastening function even though after fastening articles they made have other function. Yet another argument was that the goods have been classified even prior to 1979 under Item 52 which did not undergo any amendment in 1979 and the goods are therefore, to continued to be classified thereunder and cannot be recl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealing would attribute to it : see Porritts and Spencer (Asia) Ltd. v. State of Haryana, 1983 (13) E.L.T. 1607 (S.C.) = AIR 1979 SC 300. The Webster s New Twentieth Century Dictionary describes nut as a small block, usually of metal, with a threaded hole through the center, for screwing on to a bolt . (taken from para 7 of the above report). (ii) It will make no difference whether it is readily available in the ordinary hardware market or is available only in automobile shops, or is costlier than an ordinary iron nut. It is quite clear that if this nut could not be used basically as a fastener, then all other additional advantages will have no meaning. (taken from para 8 of the above report). Therefore, in the above decision, the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in this item shall include bolt ends screw studs, screw studding, self-tapped screws, screw hooks and screw rings. It has not been denied that the Tie Bar nuts are of base metal or alloys manufactured with the aid of power and are acme-threaded. From the language in Item 52, it would appear that fastening in the strict sense may not be the only function of nuts. Fixing may also be a kind of fastening. In Simmonds Marshal Ltd. v. M.R. Baralikar, Assistant Collector of Central Excise, Pune -1985 (22) E.L.T. 378 the Bombay High Court held that nylon self locking nut , is a kind of nut and is classifiable under Item 52. Therein the Supreme Court also quoted the Bombay High Court decision in the case of Simmonds Marshall (supra). In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
