S.D. Jha, Member (J)

1. The question for decision in this appeal, originally a Revision Application to Government of India, is the value of clearances of the appellants for determining their eligibility of exemption from duty under Notification No. 158/71, dated 26-7-1971.

2. The Assistant Collector of Central Excise, Madras II Division, by his Order-in-Original dated 25-4-1977 included in the clearances the value of the outer spring eye of Rs. 33,637.88 and the value of bolts, nuts and screws of Rs. 58,347.57 manufactured by other manufacturers from out of raw material supplied by the appellants. In appeal the Appellate Collector of Customs and Central Excise by order dated 15-10-1979 held that value of pin outer spring eye should be excluded, but he upheld the Assistant Collector's order regarding value of bolts, nuts and screws being included in the clearances. Appellants then filed Revision to Government of India which is the present appeal.

3. In the grounds of appeal and before us it is urged that the Appellate Collector of Customs erred in finding that bolts and nuts manufactured by others out of raw materials supplied by the appellants were goods manufactured for and on b