1995 (3) TMI 259

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..... ndent. [Order per : Gowri Shankar, Member (T)]. - M/s. Square Deal Industries manufactured bolts and nuts classifiable under Tariff Item 52 of the erstwhile Central Excise Tariff. They purchased nuts and washers, galvanised them and cleared the bolts on which the washers were fitted and the nuts screwed. The unit had paid duty on the bolts manufactured by it. The Department however, was of the .....

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..... ctive of whether galvanising amounts to manufacture or not. He reiterated the grounds of appeal. The respondent has requested a decision on the basis of submissions enclosed to his letter of 4th February, 1995. 3. The ground of the department's appeal is that since the bolts, nuts and washers were cleared together, the value of all these have to be taken into account. The appeal affirms that .....

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..... if by putting together these three items a new, different product having a distinct name, character and function has emerged. The bolts, nuts and washers each continue to serve the purpose for which it was manufactured. The respondent's claim that if the entire assembly is to be considered as one item, the goods should not be classifiable under Tariff Item 52 but [under] Tariff Item 68 is not ent .....

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