NAGABUSHANAM ENTERPRISES Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THIS matter relates to classification of certain special components which, appellants state, have been manufactured solely on the orders of the buyers, namely, M/s. B.E.M.L., K.G.F. as per their drawings and specifications. It is also contended by the appellants that these are not sold in the market. It is stated that fastening and load bearing are the essential functions of these items, that these are components of mining and project machinery and, that therefore, they should fall under the residuary Item No. 68 CET.

(2.) THE factual aspects, as stated above, are admitted by the department. However they have taken the stand that the impugned goods are "ultimately used as fasteners", thereby qualifying for assessment under Tariff Item 52.

(3.) NONE appears on behalf of the appellants who have requested that their appeal may be decided on the basis of their written submissions. We have heard Shri G.V. Naik, Joint Chief Departmental Representative on behalf of the department.