JUDGMENT

K. N. SAIKIA, J:—The appellants M/ s.Plasmac Machine Manufacturing Co. Pvt Ltd., Bombay are manufacturing of Injection Moulding Machines of four categories and the same were classified under tariff Item No. 68. For these machines they manufacture approximately 19 parts, one of which is called "Tie Bar Nuts" which are the subject matter of this appeal. The Tie Bar Nuts are manufactured from 2 3/4" hexagonal M. S. Bar having special threads known as acmethreads. The Tie Bar Nuts are stated to be components of Injection Moulding Machines (tailormade) and are used to fix the platens incorrect distances in between tie bars.

2. The appellants submitted their classfication list for the year 1981-82 for 84 gms. 56 gms., and 70 gms., semi-automatic and fully automatic "Plasmac" Injection Moulding Machines under tariff Item 68 along with enclosure of 19 parts manufactured and used in the said machines. In these 19 parts Tie Bar Nuts were shown against Srl. No. 16. However, the Assistant Collector of Central Excise classified and approved the said Tie Bar Nuts under tariff Item 52 and not under 68. The Superintendent, Central Excise, Range-I vide his letter dated 20-10-1981 forwarded