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1996 (10) TMI 74 - SC - Central ExciseWhether the articles manufactured by the respective appellants fall under Tariff Item 52 (Specific Entry) or under Tariff Item 68 (Residuary Item) of Central Excise Tariff? Held that:- The Tribunal has misdirected itself while reaching the conclusion. While the Tribunal was prepared to accept the order of the Appellate Collector dated 8-5-1978 as above, we fail to understand why the same principle has not been applied to the facts of this case. If the screws and bolts because of the size and weight could not be brought under Item 52, the same is the case with articles with which we are concerned. As pointed out earlier by the Tribunal by deviating from the correct line of analysis of the issues misdirected itself into various other aspects and ended in wrong judgment. Therefore, we find it difficult to sustain it. Thus the article under consideration did not fall within Item 52 of the Tariff Item and there being no specific Entry, they fall under Tariff Item 68.
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