Holding

Watch components not commonly known as screws fall under Item 68, while connecting‑rod bolts, being commonly recognised as bolts and serving only a fastening function, fall under Item 52.

Summary

The Supreme Court considered two separate appeals concerning the classification of manufactured articles under the Central Excise Tariff. In the first appeal (Civil Appeal No. 2800/84), Purewal Associates Ltd., a watch manufacturer, argued that four watch components (lid screw, barrel axle screw, bridge screw and dial‑key screw) were not "screws" in the commercial sense and should fall under residuary Item 68 rather than Item 52. The Court accepted the trade‑affidavits and trade notices, held that the items were not commonly recognised as screws, and set aside the Tribunal’s decision, restoring the Collector (Appeals) order. In the second appeal (Civil Appeal No. 2307/86), a manufacturer of various connecting‑rod bolts for motor vehicles sought classification under Item 68; the Tribunal had classified them as bolts under Item 52. The Court found that the bolts performed the sole function of fastening, were commonly described as bolts, and upheld the Tribunal’s finding, dismissing the appeal. Consequently, the Court allowed the first appeal and dismissed the second, directing refund of duty with interest where applicable.

Issues considered

The proper classification of watch components (lid screw, barrel axle screw, bridge screw, dial‑key screw) under Tariff Item 52 or Item 68 of the Central Excise Schedule.
The appropriate classification of various connecting‑rod bolts for motor vehicles under Tariff Item 52 or Item 68.

Legislation cited

Central Excise and Salt Act, 1944s. 35(L)(b)

Subjects

central excisetariff classificationItem 52Item 68trade noticecommon parlancewatch componentsconnecting‑rod boltsresiduary entry

Judgment

PUREWAL ASSOCIATES LTD. ETC. A
v.
COLLECTOR OF CENTRAL EXCISE

OCTOBER 1, 1996

[S.P. BHARUCHA AND K. VENKATASWAMI, JJ.]
B

Central Excises and Salt Act, 1944: Tariff Items 52 and 68.
0
..... Excise duty-Watch manufacturer--Specified articles-Lid screw, barrel
axle screw, Bridge screw and Dial key screw-Classification of-Held classifi- C
able under item 68 and not under Item 52---Trade evidence adduced by
manufacture~naction of Revenue to adduce counter evidence-Schedule-
Entries-lnterpretation of-Predominant test-Must be constnted in common
parlance-Trade notice-Legal effect of

Excise duty-Motor vehicles-Use of different kinds of connecting rod D
bolts (Bolt rear wheel, bolt from wheel etc.}-Classification of-Evidence
produced by Revenue and Manufacturer-Finding based thereon by Tribunal
that these items were classifiable under item 52 and not under item 68-Held
valid.

The appellants were manufacturing watches. In the course of E
manufacture of watches they inter alia, manufactured four specified articles,
namely, Lid screw, Barrel axle screw, Bridge screw and Dial key screw. They
claimed that these four items were classifiable under Tariff Item 68 of the
Schedule as 'all other goods not elsewhere specified' and not under Item 52
as 'bolts, nuts and screws'. To substantiate their case they adduced evidence F
from the trade by way of affidavits giving a detailed description of the
functions of each of the four articles with the object of showing that they did
not perform the basic function of fastening but functioned in different ways.
They also relied on two trade notices issued by the Excise Collectorates of
Bombay and Punjab. However, the Revenue did not take any steps to G
counter the evidence produced by the appellants to the effect that the
articles in question were generally understood by the trade not 'as screws
but as part of watches'. Rejecting the appellant's claim the Assistant Collec-
tor held that the said items fall under tariffitem 52. On appeal the Collector
decided in favour of appellants holding that the specified items fall under
Item 68. On further appeal by Revenµe, the Customs Excise and Gold H
117
118 SUPREME COURT REPORTS [1996) SUPP. 7 S.C.R.

A (Control) Appellate Tribunal reversed the order of Collector (Appeals) and
restored that of Assistant Collector. Hence this appeal by Manufacturer-as-
sessee.

In the connected appeal the appellants were manufacturing different
kinds of connecting rod bolts (bolt rear wheel, bolt front wheel etc.) for use
B in motor vehicles. Its claim for classification of these items under Tariff
Item 68 was rejected by Revenue. On the basis of the evidence produced both
by the Revenue and by the appellants, the Customs, Excise and Gold (Con-
trol) Appellate Tribunal held that thea.'ery purpose of connecting rod bolt
and the nut was only to fasten together the two halves of connecting rod big
C end and therefore such connectitng rod bolts were classifiable as bolts under
Tariff Item 52. Against the decision of Tribunal the manufacturer preferred
appeal before this Court.

D
l Disposing the appeals, this Court

HELD : 1. The articles in question, namely, Lid screw, Barrel axle
screw, Bridge screw and the Dial key screw cannot be called 'Screws' as
generally understood both in common parlance as well as in trade notice.
These articles did not not fall within Item 52 of the Tariff Items and there
being no specific Entry, they fall under Tariff Item 68. The Tribunal has
E misdirected itself while reaching its conclusion. It having rightly taken note
of the test laid down by this Court in several decisions that while interpret-
ing the entries in the Schedule, they must be construed as understood in
common parlance and words used by legislature must be given their
popular sense, failed to pursue the same test in the light of the evidence
tendered by the appellants right from the beginning.
F [125-D; 124-B; 121-G-H; 122-A]
2. Before issuing a Trade Notice sufficient care is taken by the
authorities concerned as it guides the traders to regulate their business
accordingly, Though a trade notice as such is not binding on the Tribunal
or the Courts, it cannot be ignored when the authorities take a different
G stand for if it was erroneous, it would have been withdrawn. Trade Notice
127171 dated 5.7.1971 states that mere existence of threads would not render
an article as a bolt, nut or screw if it is recognisable as component part of
an instrument, apparatus, appliance or machine. The tariff definition of
item 52 is intended to cover only those articles which are known as bolt, nuts
H and screws in the market. There was inaction on the part of the Revenue to
PUREWALASSOCIAIBSLTD.v. COLLECTOROFC.E.[VENKATASWAMI,J.] 119

produce evidence to show that the articles in question are only known as A
screws in the trade parlance. Therefore, the order of the Tribunal is set
aside and the order of the Collector (Appeals) is restored.
[124-D-E, C; 125-C, E]
Plasmac Machine Mfg. Co. Pvt. Ltd. v. Collector of Central Excise,
(1991) 51ELT161, relied on. B
Inda international Industries v. Commissioner of Sales Tax, U.P., (1981)
8 ELT 325 (SC)= [1981) 3 SCR 294; Dunlop India Ltd. v. Union of India,
• [1976) 2 SCC 241; Anil Glass Industries Pvt. Ltd. v. Collector of Central
Excise, (1986) 25 ELT 478 (SC)= [1986) 3 SCC 480; Indian Aluminium
Cables Ltd. v. Union of India, (1985) 21ELT3 (SC)= [1985) 3 SCC 284 and C
Mis Asian Paints India Ltd. v. Collector of Central Excises, (1988) 35 ELT 3
(SC) = [19881 2 sec 470, cited.

3. But in the connected appeal the Tribunal has taken due note of the
test laid down. Its conclusion that the articles in question are nuts and bolts D
is appreciable. In the light of the findings given by the Tribunal on the basis
of the evidence produced both by the Revenue and by the appellants, there
is no case to interfere with thses findings. [126-C; 127-G]

CIVIL APPELLATE JURISDICTION: Civil Appeal No. 2800 of
1984 Etc. E
From the Judgment and Order dated 7.1.84 of the Customs Excise
and Gold (Control) Appellate Tribunal, New Delhi in A.No.E.D/(SB) 901
of 1983-D) Order No.16 of 1984-D.

D.A. Dave, Madhava Rao, Joseph Vellapally, P.A. Chaudhary, F
Ashok Sagar, Ms. Sonu Bhatnagar, V.J. Francis, P.I. Jose, Rajiv Tyagi,
U.A. Rana, S. Tripathi, Ms. Aparna Jha, T.V. Ratnam and C.V.S. Rao for
the appearing parties.

The Judgment of the Court was delivered by
G
VENKATASWAMI, J. In these two appeals a common question, to
put it broadly, namely whether the articles manufactured by the respective
appellants fall under Tariff Item 52 (Specific Entry) as claimed by the
Revenue or under Tariff Item 68 (Residuary Item) of Central Excise Tariff
arises for our consideration. We may at one point out that the articles
manufactured by the respective appellants are totally different and the H
120 SUPREME COURT REPORTS [1996) SUPP. 7 S.C.R.

A decision, therefore, rests upon the kind of articles manufactured by the
respective appellants. We, therefore, propose to deal with the facts
separately and give our decision thereon.

In the first case, i.e. Civil Appeal No. 2800/84 the appellants are
manufacturers of watches. In the course of manufacture of watches, the
B appellants inter alia manufactured four specified articles with which we are
concerned, namely Lid screw, Barrel axle screw, Bridge screw and the Dial
key screw. The controversy between the Revenue and the appellants with
regard to these four articles was whether these four specified items are
classifiable under Item 52 of the Schedule as 'bolts, nuts and screws' or
Item 68 as 'all other goods hot elsewhere specified'. •
c
The Assistant Collector after issuing a show cause notice to which
the appellants promptly sent a detailed reply, decided that the said items
fall under Tariff Item 52. On appeal, the Collector (Appeals) after going
through the materials placed before him held in favour of the appellants
by deciding that the specified items will fall under Tariff Item 68. On
D further appeal by the Revenue, the Customs, Excise and Gold (Control)
Appellate Tribunal (hereinafter referred to as "the Tribunal") in its
elaborate order while upsetting the order of the Collector (Appeals)
restored the order of the Assistant Collector. Aggrieved by the order of
the Tribunal, the present appeal has been preferred under Section
E 35(L)(b) of the Central Excise and Salt Act, 1944.

Mr. D.A. Dave, learned Senior Counsel appearing for the appellant
vehemently contended that the Tribunal though elaborately set out the
arguments of both sides, misdirected itself while taking the final decision
and consequently reached a wrong conclusion. According to the learned
Senior Counsel this Court has time and again upheld that in the matter of
F construction of Entries in the Schedule, the predominant test is the under-
standing of the Entry/Article in the trade as well as in common parlance
should be preferred rather than its dictionary or technical or scientific
meaning. In this case, to substantiate the case of the appellant, evidence
from the trade by way of affidavits were filed before the first authority itself
G namely, the Assistant Collector. In addition to that, an engineer in the
employment of appellant by name Shri Harpreet Singh, gave a detailed
description of the functions of each of the four articles under consideration
with the object of showing that they did not perform the basic function of
fastening but functioned in different ways. Further to butress the stand of
the appellant, reliance was placed on two trade notices issued by the
H Bombay Collectorate and Punjab'Collectorate, namely trade notice 127171
PUREWALASSOCIATESLTD. v. COLLECTOROFC.E. [VENKATASWAMI,J.J 121

dated 5.7.1971 and trade notice 117/79 dated 28.12.1979 respectively. Ac- A
cording to the learned Senior Counsel, those trade notices support the case
of the appellant. Above all, the learned Senior Counsel contended that a
view taken by the Collector (Appeals) in Appeal No. 325/78.C.E. dated
8.5.1978 in Western Coalfields Limited, Bilaspur case which was accepted
by the Revenue was pressed into service before the Tribunal and the
Tribunal while accepting the view distinguished on facts without appreciat- B
ing that in principle the case cannot be distinguished. He also submitted
that the Revenue notwithstanding the fact that the Collector (Appeals) has
taken note of the affidavits filed by the appellants, has not taken any steps
to counter the evidence produced by the appellants to the effect that the
articles in question are generally understood by the trade not 'as screws
but as part of watches'. The Revenue could have, if so desired, called the c
deponents of the affidavits for subjecting them to cross-examination. In the
circumstances, according to the learned Senior Counsel. the case put
forward by the appellants supported by the evidence ought to have been
accepted by the Tribunal as done by the Collector (Appeals).
D
Contending contrary, Shri P.A. Chaudhary, learned Senior Counsel
appearing for the Revenue after referring to the order of the Tribunal, in
particular paragraphs 24, 35, 37 and 38 to 40 submitted that unless the
Tribunal's order is found to be perverse or arbitrary, this Court may not
interfere with the conclusion reached by it. The end use will not decide the
character of the article as held by this Court in several cases and therefore, E
the issue cannot be decided with reference to use to which the articles in
question were put or for that matter the functions for which the articles
were manufactured by the appellants. He also submitted that the appellants
themselves called the article as 'screws' and where there is a specific entry
for the article, namely, Item 52, resort cannot be had to residuary entry by
placing reliance on the end use of the articles or referring to the functions F
of such articles. His further submission was that it is well-settled that trade
notice is not binding on the Tribunal and therefore, no reliance can be
placed on the trade notice. To a question put to learned Senior Counsel
by the Court whether the abovesaid trade notices have since been
withdrawn, the learned Senior Counsel replied in the negative.
G
After going through the orders of the Assistant Collector, Collector
(Appeals) and the Tribunal, we are of the view that the Tribunal has
misdirected itself while reaching the conclusion. The Tribunal having right-
ly taken note of the test laid down by this Court in several decisions that
while interpreting the entries in the Schedule, they must be construed as H
122 SUPREME COURT REPORTS [1996] SUPP. 7 S.C.R.
A understood in common parlance and words used by legislature must be
given their popular sense viz. that sense people conversant with the subject
" matter with which the statute is dealing would attribute to it, failed to
pursue the same test in the light of the evidence tendered by the appellants
right from the beginning. In this place it would be appropriate to quote a
passage from a recent .decision of this Court wherein the very Tariff Item
B 52 came up for consideration. This Court in Plasmac Machine Mfg. Co. Pvt.
Ltd. v. Collector of Central Excise.. (1991) 51ELT161 observed as follows:-

"The submission that 'nuts' in Entry 52 are to be understood in the
commercial sense is not disputed by the department. It is an
accepted principle of classification that the goods should be clas-
c sified according to their popular meaning or as they are understood
in their commercial sense and not as per the scientific or technical
meaning. Indo International Industries v. Commissioner of Sales
Tax. U.P... (1981) 8 ELT 325(SC) = [1981] 3 SCR 294 and Dunlop
India Ltd. v. U.0.1, [1976] 2 SCC 241 have settled by this proposi-
tion. How is the product identified by the class or section of people
D
dealing with or using the prodnct is also a test when the statue
itself does not contain any definition and commercial parlance
would assume importance when the goods are marketable as was
held in Anil Glass Industries (Pvt.) Ltd. v. Collector of Central
Excise, (1986) 25 ELT 473 (SC) = [1986] 3 SCC 480 and Indian
E Aluminum Cables Ltd. v. U.0.1., (1985) 21 ELT 3 (SC) = (1985]
3 SCC 284. In Mis. Asian Paints India Ltd. v. Collector of Central
Excise, (1988) 35 ELT 31 SC = (1988] 2 SCC 470 which was a
Emulsion paint, at para 8 it was said :-

"It is well settled that the commercial meaning has to be given
F to the expression in tariff items: Where definition of a word
has not been given. It must be construed in its popular sense.
Popular sense means that sense which people conversant with
the subject matter with which the statute is dealing would
attribute to it."
G
It is common ground that the Revenue even at the Tribunal stage has
not taken the trouble of countering the evidence in the shape of affidavits
by people in the trade even though the Collector (Appeals) has pertinently
observed as follows:-

H "Further, it is also to be observed that while the evidence by way
PUREWALASSOCIATESLID.v. COLIBCTOROFC.E.(VENKATASWAMI,J.] 123

of affidavits produced by the appellants was not relied upon the A
Assistant Collector no evidence has been adduced in the order
that the screws in question are known as such in the commercial
and trade parlance and not as parts of watches".

A sample affidavits reads as follows:
B
"I, Swarnjit Singh s/o Sunder Singh, Partner of Messars Sona
Trading Co: Jo,san Market, Hall Bazar, Amritsar hereby solemnly
declare and affrrm: ..

1. That we are dealers in watches and we also deal in watches
manufactured by Messars. Purewal & Associates Limited Jubbar- C
173225. Distt. Solan (H.P.).

2. That alongwith watches we also buy the necessary com-
ponents of the watches purchased by us including those which are
manufactured by Mis Purewal & Associates Limited Jubbar-
173225, Distt. Solan (H.P.). The components also include: D
(i) Lid Screws.
(ii) Dial Key Screws.
(iii) Bridge Screws.
(iv) Barrel Axle Screws.
E
3. That the abovenamed four items are known and identified
as components of watch in the trade and not as screws as the name
signified.

4. That these items, as other components are supplied by us to
watch repairers either engaged in our shop or other watch repairs F
of Purewal Wrist Watches.

5. That the abovenamed components are neither supplied nor
marketed by dealers of screws.

6. That abovenamed components can exclusively be used for G

-
repairing of Purewal Wrist Watches because of their special
specification and cannot be used for the repair of watches
manufactured by other manufacturers.

7. That the abovenamed components are not used exclusively
as fasteners but also regulate the functions of other components. H
124 SUPREME COURT REPORTS [1996] SUPP. 7 S.C.R.

A I, on behalf of Messars. Sona Trading Co. Josan Market, Hall Bazar,
Amritsar declare that the above facts are true to the best of my
knowledge and belief and nothing has been concealed therein."

The articles in question were produced before us and we say why
they cannot be called as 'screws' as generally both in common parlance as
B well as in trade parlance.

In this connection, we would like to set out trade notice 127/71 dated
5.7.1971 just to highlight how the Excise Collectorate understood Item 52.

"Mere existence' of threads would not render an article as a bolt,
c nut or screw if it is recognisable as component part of an instru-
ment, apparatus, appliance or machine. The tariff definition of
Item 52 is intended to cover only those to which are known as bolt,
nuts and screws in the market."

We must take it that before issuing a Trade Notice sufficient care is
D taken by the authorities concerned as it guides the traders to regulate their
business accordingly. Hence whatever is the legal effect of the trade notice
as contended by the learned Senior Counsel for the respondent, the last
portion of the above trade notice carmot be faulted as it is in accordance
with the vie',\'.S expressed by this Court. Though a trade notice as such is
not binding on the Tribunal or the Courts, it cannot be ignored when the
E authorities take a different stand for if it was erroneous, it would have been
withdrawn.

We would also like to extract a portion from the Tribunal's order
with reference to an order of the Collector (Appeals) in Western Coal-
fields Limited case dated 8.5.1978. It reads as follows:-
F
"This does not mean that we disagree with the finding in the Order
dated 8.5.1978 of the Appellate Collector of Central Excise, Delhi,
cited by Shri Mathur, in which he had held 9 specified articles as
not falling within the scope of Item 52. We would merely observe
that the Appellate Collector had in the case of each of those
G
articles gone into its description as well as its function and held
that they were not bolts and screws within the meaning of Item 2.
Many of them were massive articles, weighing from 21 to 56 kgs.
each, and one could say even at first sight that such articles would
---
hardly be known in the market as bolts or screws. 17tat case illustrates
H the type of extreme case where an article, although loosely described
PUREWALASSOCIATESLTD. v. COLLECTOROFC.E. [VENKATASWAMI,J.] 125

as a bolt or screws cannot infact be regarded as a bolt or screw as A
commonly understood." (Emphasis supplied)

While the Tribunal was prepared to accept the order of the appellate
Collector dated 8.5.1978 as above, we fail to understand why the same
principle has not been applied to the facts of this case. If the screws and
bolts because of the size and weight could not be brought under Item 52, B
the same is the case with articles with which we are concerned. As pointed
out earlier the Tribunal by deviating from the correct line of analysis of the
issues misdirected itself into various other aspects and ended in wrong
judgment. Therefore, we find it difficult to sustain it.

In addition to all these facts, we also take note of the inaction on the c
part of the Revenue to produce evidence to show that the articles in
question are only known as screws in the trade parlance. We may also point
out that in the connected case C.A. 2307/86 the Revenue has produced
evidence before the Tribunal to counter the claim of the assessee therein.
No such attempt has been made here.
D
In the circumstances, taking all the abovesaid factors into considera-
tion, we are of the view that the article under consideration did not fall
within Item 52 of the Tariff Item and there being no specific Entry, they
fall under Tariff Item 68.

Consequently we allow the appeal, set aside the order of the Tribunal E
and restore the order of Collector (Appeals). The~e will be no order as to
costs.

This Court by order dated 7.2.1986 while disposing of C.M.P. No.
141/95 declined to grant stay and passed the following order:
F
"But in the event of the appeal being allowed, the appellants will
be entitle to refund all the amount paid by them alongwith interest
@ 12 per annum from the date of repayment".

If the appellants have paid the duty, they will be entitled to refund
with interest @12% per annum as observed by this Court. G
Now we come to CA. No. 2307/86. In this case, we are concerned
with 32 articles of different kinds of connecting rod bolts (bolt rear wheel,
bolt front wheel, etc). It appears that the appellants were paying duty on
all varieties of bolts, nuts and screws manufactured by them falling under
Tariff Item 52. While doing so, by letter dated 8.5.1981, they sought H
126 SUPREME COURT REPORTS [1996) SUPP. 7 S.C.R.
A classification of all these Items under Tariff Item 68. The Assistant Collec-
tor rejected the request and reaffirmed the existing classification under T.I.
52. The appellants preffered an appeal to the Collector (Appeals). The
Collector (Appeals) found that the articles in question should be classified
under T:i.riff Item 68. The Revenue aggrieved by the order of the Collector
(Appeals) preferred further appeal to the Customs, Excise and Gold
B (Control) Appellate Tribunal (hereinafter called "the Tribunal"). Before
the Tribunal, the Revenue has placed a write-up on the functions of
connection rod bolts. Photocopies of material from technical publications
have also been placed before the Tribunal. The appellants on their part
placed another write- up on the connecting rod bolts signed by its Deputy
Manager (Finance) and photocopy of a note dated 5.10.1984 from the >
J-
C Assistant Director of Automotive Research Association of India.
Before us the materials in question were produced and we could
appreciate the conclusion that they are nuts and bolts as commonly under-
stood though they differ in shape and are manufactured to order. Though
the learned counsel for the appellants attempted to take us through various
D decisions to convince us that the articles in question will not fall under Item
52, we are not convicted to accept that the materials placed before us
cannot be called as nuts and bolts. In paragraph 32 and 33, the Tribunal
has observed as follows:-

"Material regarding the goods now under consideration has been
E given in the "write-up" filed by the Department. We are reproduc-
ing below the first two paragraphs of the write-up:-

"Connecting rod is used to connect the Crank shaft through
its big end and the piston assembly through the gudgeon pin
at the small end. The big end of the connecting rod is
F cylindrical and is split diametrically into two at the big end,
one half being an integral part of the major portion of the
connecting rod and the other half just like a half cylinder with
flanges and holes on it. The very purpose of having the big
and split into two pieces is to facilitate easy assembly. Under
G assembled condition, the crank pin will pass through the big
end hole of the connecting rod. The two halves are fastened
together with the connecting rod bolt and its nuts.

The very purpose of the connecting rod bolt and the nut is
only to fasten together and the two halves of connecting rod
H big end and such connecting rod bolts are rightly classifiable
PUREWALASSOCIATESLTD.v.COLLECTOROFCE.[VENKATASWAMI,J.] 127

as bolts under T.I. 52. No other function other than fastening A
can be attributed to for "connecting rod bolts".

33. All the 32 items are referred to by both sides as "connecting
rod bolts". Even the respondents have not said that the item "bolts"
is totally inapplicable to the goods. What they have argued is that
a more appropriate term is "motor vehical parts". B
The Tribunal further observed on common parlance test as follows:

"The discussion above primarily has reference to connecting rod
bolts desigued for use in motor vehicles, since that is the basis on
which the entire case has proceeded. We have examined the two C
representative samples of "connecting rod bolts" shown to us at the
hearing. Part No. 210 90 6750, which is stated to be for supply to
Sundaram Clayton Ltd., less in the conventional shape of a bolt,
though we have no reason to doubt that it was made to order. Part
No. 210 90 820, which is described as for supply to Kirloskar Oil
Engines Ltd., Pune, seems to be specifically made with reference D
to its fitment in a particular machine. However, apart from our
conclusion that this by itself would not take it outside the scope II
2, it will be seen that if it is for use in a stationary diesel engine, •
the arguments with reference to a connecting rod bolt being
termed a motor vehicle part would become inapplicable to this E
article. In regrd to the rear wheel bolts, the basic arguments
advanced by the respondents would have no application and prima
facie these would appear to be covered by the Tribunal's decisions
on hum bolts. While we have taken note of these distinctions, our
decision in the present appeal is with reference to arguments based
on connecting rod bolts for motor vehicles." F
In fairness to the Tribunal (incidentally the same combination) we
must point out that we found fault with the Tribunal for not following the
well-settled principle of interpretation in the first case (C.A. No. 2800/84)
but in the present case, the Tribunal has taken due note of the test.
G
In the light of the findings given by the Tribunal on the basis of the
evidence produced both by the Revenue and by the appellants, we do not
''-'"- think there is any case to interfere with these findings. The appeal is
therefore, dismissed. There will be no order as to costs.

T.N.A. Appeal dismissed.