The central legal point established in the judgment is the interpretation of the Central Excise Tariff and the eligibility for exemption under Notification No. 99/1971 based on the specific function and use of the articles in question.

( 1 ) THE petitioner is a Private Co. , Ltd. , manufacturing motor cycles known as Jawa/yezdi of various capacity. the petitioner obtained a licence to manufacture motor-cycles in the year 1960. In the year 1971, Item No. 52 in the Central Excise Tariff was introduced, for the first time. That entry reads thus :- "52. Bolts and Nuts, threaded or tapped and screws, | Ten per cent of base metal or Alloys thereof, in or in relation | ad valorem. to the manufacture of which any process is ordinarily | carried on with the aid of power. |

( 2 ) AFTER the insertion of the said entry, the petitioner was asked to take out licence in respect of bolts and nuts manufactured by the petitioner-company. Those items are enumerated in the petition at page 15, and the description of the bolts and nuts and their functional utility is also given in the statement filed in that page. They also indicate the bolts and nuts used in the assembly of motor-cycles of different capacities.

( 3 ) SINCE the Department insisted on the petitioner to take out a licence in respect of the said items, the petitioner complied with the direction and took out a licence under protest and contended that the items in question cannot be classified as bolts and nuts falling under description of Item No. 52.

( 4 ) THE petitioner's claim was rejected and an order was made by the Asst. Collector of Central excise, Mysore. Against the said order the petitioner filed an appeal before the Appellate collector of Central Excise, Madras, who by his order dated 6th September 1975 directed the first petitioner to adjudicate the matter afresh in the light of his order.

( 5 ) AFTER the matter was remanded, the petitioner-Co. , was called upon to file its objections. The petitioner contended and filed a written objection, as per Ext. A, in which it was explained that 9 items referred in the annexure cannot be classified as bolts and nuts. The Asst. Collector by his order dated 1-2-1975 overruled the objections of the petitioner and held that the 9 articles in question falls under the description of bolts and nuts in the sense, they were used as fasteners and they came within the purview of item No. 52. This order was affirmed by the Appellate Collector of Central Excise, Madras, by his order dated 6-9-1975. The petitioner agitated the matter before the Government of India in a revision filed under the Act. The Government of India also agreed with the order of the Appellate Collector and dismissed the revision.

( 6 ) BEING aggrieved by its order, the petitioner has challenged the same in this writ petition.

( 7 ) IT is contended by Sri Ramabhadran, learned Counsel for the petitioner that the nine articles which are sought to be assessed under item No. 52 are not bolts and nuts, as described in the said entry. It is his submission that each one of the items manufactured by the petitioner-Co. , the description of which is given at page 15, is manufactured to specific drawing, meant for being used as parts of the motor-cycles manufactured by the petitioner-Co. The petitioner claimed exemption from the levy of duty under Notification No. 99/1971, dated 29th May, 1971 issued by the Central Government under Rule 8 (1) of the Central Excise Rules ('the Rules' ). The said notification is re-produced below :- "in exercise of the powers conferred by sub-rule of rule 8 of the Central Excise Rules, 1944, the central Government hereby exempts motor vehicles, parts and accessories, falling under Item no. 34a of the First Schedule to the Central Excises and Salt, Act, 1944 (1 of 1944), other than those specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon. THE SCHEDULE 1. Brake Linings 2. Clutch facings 3. Engine valves 4. Gaskets 5. Nozzles and Nozzle holders 6. Piston Rings 7. Shock absorbers 8. Sparking plugs 9. Thinwalled bearings 10. Tie rod end 11. Electric horns. "the contention of the petitioner, therefore, is that these articles in question is ind

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