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I.J.RAO, G.P.AGARWAL, P.C.JAIN
Central India Machinery Co. – Appellant
Versus
Collector of Central Excise – Respondent
P.C. Jain, Member (T)
1. Short question involved in this appeal is classification of the product described as "Bogie Centre Pivot Bold (Pin)" (hereinafter referred to as Pivot Bolt). The department contends that this is classifiable under the Tariff Item 52 as it then stood during the relevant period whereas the appellant contends that it is nothing but a component part of railway wagon and therefore, fell under Tariff Item 68 of the GET. It was noticed by the department that the appellant was manufacturing the goods since long but they had not brought to the notice of the department and had been using these Pivot bolts for captive consumption in the manufacture of railway wagons which were ultimately cleared on payment of duty. Therefore, a notice dated 14-10-1982 for demanding duty of Rs. 24933.12p for the period of October 1974 to 3-6-1982 was issued to the appellant company under Rule 9(2) of the Central Excise Rules for contravention, inter alia, of Rule 9(1). On adjudication, it was held by the Addl. Collector of Customs and Central Excise, Jaipur that the said product fell under Tariff Item 52. He also confirmed a demand for a period of 5 years prior to the date of issue
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