PUREWAL ASSOCIATES LIMITED SUNDRAM FASTENERS LIMITED MADRAS Vs. COLLECTOR OF CENTRAL EXCISE:COLLECTOR OF CENTRAL EXCISE MADRAS

JUDGEMENT

(1.) In these two appeals a common question, to put it broadly, namely whether the articles manufactured by the respective appellants fall under Tariff Item 52 (Specific Entry) as claimed by the Revenue or under Tariff Item 68 (Residuary Item) of Central Excise Tariff arises for our consideration. We may at once point out that the articles manufactured by the respective appellants are totally different and the decision, therefore, rests upon the kind of articles manufactured by the respective appellants. We, therefore, propose to deal with the facts separately and give our decision thereon.

(2.) In the first case, i.e. Civil Appeal No. 2800/84 the appellants are manufacturers of watches. In the course of manufacture of watches, the appellants inter alia manufactured four specified articles with which we are concerned, namely, Lid screw, Barrel axle screw, Bridge screw and the Dial key screw. The controversy between the Revenue and the appellants with regard to these four articles was whether these four specified items are classifiable under Item 52 of the Schedule as bolts, nuts and screws or Item 68 as all other goods not elsewhere specified.

(3.) The Assistant Collector after issuing a show cause notice to which the appellants promptly sent a detailed reply, decided that the said items fall under Tariff Item 52. On appeal, the Collector (Appeals) after going through the materials placed before him held in favour of the appellants by deciding that the specified items will fall under Tariff Item 68. On further appeal by the Revenue, the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") in its elaborate order while upsetting the order of the Collector (Appeals) restored the order of the Assistant Collector. Aggrieved by the order of the Tribunal, the present appeal has been preferred under Section 35(L)(b) of the Central Excises and Salt Act, 1944.