1983 (3) TMI 260

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..... Respondents. ORDER The question involved in this appeal is whether spokes, nipples and washers were liable to duty of excise under Item 68 of the Central Excise Tariff, as held by the Department, or they were exempt from payment of duty under Item 35 of the said Tariff, as urged by the appellants. For facility of reference, the two Tariff items are reproduced below :- "35. Parts of cycles, othe .....

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..... nt's intention in the past also was not to charge any duty on the subject cycle parts. 3.  The Department's representative maintained that use of the word "namely" before enumeration of cycle parts in the description of Tariff Item 35 clearly meant that only the two named cycle parts, that is, free wheels and rims, fell under Item 35 and that the remaining cycle parts fell under the residuar .....

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