Tariff classification of iron and steel rings prevails over motor vehicle use when specific enumeration controls.

Snap Ring, Elastic Ring, Contract Ring and Security Ring were treated as articles of iron and steel under Chapter Heading 73.18 because they were goods of general use comparable to screws, bolts, nuts and washers. Applying Note 2(b) of Section XVII and Note 2 of Section XV, their manufacture to order for motor vehicle use did not displace the specific tariff description. The classification under Chapter Heading 73.18 was upheld, and the revenue's challenge failed.

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Issues: Whether Snap Ring, Elastic Ring, Contract Ring and Security Ring were classifiable as articles of iron and steel under Chapter Heading 73.18 of the Schedule to the Central Excise Tariff Act, 1985, or as motor vehicle parts under the relevant motor vehicle headings.

Analysis: The items were held to be articles of general use made of iron and steel, comparable to screws, bolts, nuts, washers and similar goods covered by Chapter Heading 73.18. Applying Note 2(b) of Section XVII and Note 2 of Section XV, the fact that the rings may be made to order for use in motor vehicles did not displace their specific tariff enumeration as iron and steel articles.

Conclusion: The classification under Chapter Heading 73.18 was upheld and the revenue's challenge failed.

Ratio Decidendi: Where goods are specifically enumerated as articles of iron and steel, their intended use in motor vehicles does not alter their classification if the tariff notes direct that specific enumeration prevails.

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