Functional utility controls tariff classification when goods serve only a fastening purpose and fall within the relevant entry.

Goods were classified under entry 52 of the Central Excise Tariff because their decisive function was fastening, not any independent utility. The items were used only to lock the bridge washer and the right washer on the tube surface, and no separate functional purpose was established. Even though specially designed, their predominant and confined use remained fastening. On that basis, classification under entry 52 was upheld and the revision application failed.

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Issues: Whether the nuts in question were classifiable under entry 52 of the Central Excise Tariff on the basis of their functional utility and predominant fastening purpose.

Analysis: The decisive consideration was whether the goods had an independent functional utility. The items were found to serve only a fastening function by locking the bridge washer and the right washer on the tube surface. Even if specially designed, their use remained confined to fastening, and no other utility was established. On that basis, the goods were treated as falling within entry 52 of the tariff.

Conclusion: The classification was upheld and the revision application failed.

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