1981 (6) TMI 36

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..... d the records of the case. 2. Government observe that the petitioners manufacture industrial valves. One of the varieties of the valves manufactured by them is the Audco taper plug valve which comprises of body and a taper plug. The plug is rotated by means of a wrench which has a square hole and which in turn fits into a male square in the plug. The petitioners contend that the aforesaid wrench .....

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..... tioners themselves in their literature and pamphlet as a wrench is nothing but a wrench not only from the point of view of trade parlance but also from the point of view its function. As such it could not be said that the lower authorities have in any way gone wrong in classifying the said wrench under item 51A (i) of the First Schedule to the Central Excises and Salt Act, 1944 for the purposes of .....

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