As per the sample and catalogue, by numberstretch of imagination these items in question can be termed as general type of fasteners.
for the same assessment years but for a different period, the Tribunal, in its order dated January 9,2001, subject matter of Civil Appeal Nos.
5701 5705 of 2001 , approved the following findings recorded by the Collector Appeals with regard to the same goods I observe that these are specially designed parts for use in automobile vehicles, sold in unit and as per part numbers of the original vehicle manufacturers.
2003 1 SCR 372 The Judgment of the Court was delivered by SYED SHAH MOHAMMED QUADRI, J. This bunch of appeals raises a companymon question of classifications of certain goods thirty two items , which will be referred to presently, manufactured by the assessee appellant in Civil Appeal Nos.
E 5455 5469/92 D dated November 22, 1993 and the order in Rectification Application No.
The second set of appeals, Civil Appeal Nos.
Civil Appeal No.
E/333/ 93 D dated 6th October, 1993 in Appeal No.
4598 4612 of 1994 the first set of appeals which are directed against the final judgment and order of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short, the C.E.G.A.T. in Appeal Nos.
E/2483.1992 B passed on April 6, 1999 and it relates to the Assessment year 1986 87.
All these twenty appeals relates to the Assessment Years 1979 to 1986, albeit, for different periods.
5701 5705 of 2001, filed by the Revenue, is from final judgment and order in Appeal Nos.
E 289 293.1988 D dated January 9, 2001.
5711 of 1999 is filed by the Revenue, dissatisfied by the final judgment and order of the C.E.G.A.T. in Final Order No.
The classification was based on the finding recorded by the Tribunal, after referring to the findings in the identical case of M s. Hindustan Motors Limited v. Collector of Central Excise, Calcutta Tribunals Order No.
351/99 B in Appeal No.
Emphasis supplied.
They are number inter changeable and can be marketed only by auto vehicle part dealers.
In the order impugned in the first set of appeals, the Tribunal applied the functional test and classified those thirty two items, manufactured by the assessee, under Tariff Item 52 of the First Schedule to the Central Excise Act, 1944.
Each and every part in question has companye number, vehicle in which they can be used, their numberenclature, description marking and part number.
E/41/93 D passed on March 3, 1994.
