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Issues: Whether bolts and nuts manufactured for use as motor-vehicle parts were classifiable under the specific entry for bolts and nuts or under the entry for parts and accessories of motor vehicles.
Analysis: The entries were read in their statutory context, including the amendment history and the temporary placement of parts and accessories of motor vehicles in the Fifth Schedule. The goods were shown on the evidence to have been manufactured to automobile specifications and supplied to automobile manufacturers and spares dealers for use as vehicle components. In that setting, Entry 119, which speaks of bolts and nuts of general nature, could not prevail over Entry 3, which specifically dealt with parts and accessories of motor vehicles. The classification was held to be user-oriented, and once the goods were customised for automobile use, their general description as bolts and nuts did not control the assessment.
Conclusion: The goods were correctly classified under the entry for parts and accessories of motor vehicles, not under the general entry for bolts and nuts; the revision failed.
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