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1989 (3) TMI 131 - SC - Central Excise
Whether the products of the appellant in this case were end-fittings or nuts?
Whether the goods were classifiable under Tariff Item 52 or Tariff Item 68 of the erstwhile First Schedule to the Act?
Held that:- The Tribunal was right in holding that fittings were nuts classifiable under Tariff Item 52 of the Central Excise Tariff and in upholding the demand of the duty for a period beyond six months as contemplated by Section 11A of the Act. Appeal dismissed.