2001 (7) TMI 247

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..... ether the bolts and screws admittedly used as parts of cycle and rickshaws are entitled to the benefit of Notification No. 62/86-C.E., dated 10-2-1986. The said bolts and screws have been classified by the Revenue under Tariff Heading 73.18. The benefit of the Notification has been denied to them by observing that they are parts of general use and not parts of cycles and rickshaws and not entitled .....

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..... ation. 3. Shri A.K. Chattopadhaya, learned JDR appearing for the Revenue has drawn our attention to the Tribunal's Order in the case of C.C.E., Bombay v. Automatic Engineering Works - 2001 (130) E.L.T. 331 classifying nuts and bolts under sub-heading 7318.10 and not under heading 87.08 as parts of motor vehicles. 4. We have considered the submissions made from both sides. The decisions relied .....

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