TMI Blog2003 (9) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate, submitted that both the Appellants M/s. Metaforge Engineering Corporation and M/s. Patna Engg. (Bolts) Works, manufacture insulator pins; that the pins are articles of forging; that pins are manufactured from mild steel round; that the rounds are cut into the desired length; that the cut pieces are heated and put in the closed dies; during forging in the closed dies, collar is given the proper shape; that therefore, threads in the shank are cut by lendish threading machine; that lastly galvanising is done and pins are kept in Zinc for Zinc coating; that pin is used as a stand to hold insulator; that it has got no fastening utility. He relied upon the decision in the case of G.S. Auto International Ltd. v. CCE, Chandigarh, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and its main function is to support the insulator along which cable pass; that mere existence of thread in G.I. Pin is not sufficient to bring the same within the purview of Tariff Item 52. In this regard he referred to Para 19 of the judgment in the case of G.S. Auto International Ltd., supra, wherein the Supreme Court has observed as under :- In interpreting Tariff Item 52, we may usefully refer to Excise Collector s Trade Notice No. 127/71, dated 5th July, 1971. It would be apt to read it here : Mere existence of threads would not render an article as a bolt, nut or screw if it is recognizable as component part of an instrument, apparatus, appliance or machine. The tariff definition of Item 52 is intended to cover only those which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Tariff applies to bolts, nuts and screws of base metal and as per Explanation given below the Tariff Item, the expression Bolts Nuts and screws shall include bolt-ends, screw studding, self-tapped screws, screw hooks and screw rings; that I.S. Specification 2486, specified insulator pin as stud which is covered by Item 52. He also mentioned that the threading on the impugned product is intended for fastening only. He relied upon the decision in Sree Veeraraghuva Industries v. Additional Collector of Central Excise - 1989 (42) E.L.T. 479 (T), wherein the Tribunal has held that stud is a specific Item in 52 and stud is assessable under Item 52. He also mentioned that the decision in the case of G.S. Auto International Ltd. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slature must be given their popular sense, namely, that sense people conversant with the subject matter with which the statute was dealing would attribute to it. The Appellants have contended that the Insulator pin is a rigid fitting and it has got no fastening utility; that thread is given in order to fasten the pin to a bar; that its main function is to support the insulator along which cables pass and the threads are made so that insulator does not slip out. The learned Advocate has also emphasised that mere existence of threads in a product does not necessarily cover it under Tariff Item 52 which is intended to cover only those which are known as bolts, nuts, screws in trade parlance. The Commissioner has classified the Insulator Pin u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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