The Revenue aggrieved by the order of the Collector Appeals preferred further appeal to the Customs, Excise and Gold Control Appellate Tribunal hereinafter called the Tribunal .
It appears that the appellants were paying duty on all varieties of bolts, nuts and screws manufactured by them falling under Tariff Item 52.
The Assistant Collec tor rejected the request and reaffirmed the existing classification under T.I. 52.
While doing so, by letter dated 8.5.1981, they sought classification of all these Items under Tariff Item 68.
Before the Tribunal, the Revenue has placed a write up on the functions of companynection rod bolts.
Photocopies of material from technical publications have also been placed before the Tribunal.
The appellants on their part placed another write up on the companynecting rod bolts signed by its Deputy Manager Finance and photocopy of a numbere dated 5.10.1984 from the Assistant Director of Automotive Research Association of India.
The Collector Appeals found that the articles in question should be classified under Tariff Item 68.
The appellants preffered an appeal to the Collector Appeals .
