JUDGMENT

SABYASACHI MUKHARJ1, J.:— This is an appeal under S. 35-L of the Central Excises & Salt Act, 1944 (hereinafter referred to as the Act against the order dated 31-10-1988 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal).

2. The issue involved in this appeal mainly relates to the classification of the goods, namely, whether the products of the appellant in this case were end-fittings or nuts? The question was whether the goods were classifiable under Tariff Item 52 or Tariff Item 68 of the erstwhile first Schedule to the Act.

3. The appellant applied for requisite central excise licence for manufacture of goods falling under Tariff Item 68 and for the purpose of such goods L-4 licence was also furnished, and also the requisite ground plans of the factory showing the requisite sanction of the factory in which the various goods were manufactured. The excise authorities granted L-4 licence. The appellant contends that the same was done after verifying the ground plans. Necessary classification list was supplied on 22nd March, 1979 for approval by the excise authorities and the appellant claimed benefit of exemption of noti