Tariff classification of nyloc nuts turned on dominant character as a metallic fastener, not the nylon insert.

Classification of a nyloc nut under the Central Excises and Salt Act turned on its true character and dominant use. The authorities found that the article remained essentially a metallic nut used for fastening, and that the nylon ring at the top was only an improving feature that did not change its basic character. The nylon component was treated as insignificant compared with the dominant metallic component and functional use. On that reasoning, the nyloc nut fell within Entry 52 of the Schedule, and the challenge to its excisable classification failed.

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Issues: Whether the nyloc nut manufactured by the appellants fell within Entry 52 of the Schedule to the Central Excises and Salt Act, 1944.

Analysis: The dispute turned on the true character of the product. The authorities below had held, on appreciation of the evidence, that the article was essentially a nut used for fastening and therefore answerable to the tariff entry. The nylon ring at the top was found to be only an improving feature and not something that displaced the basic character of the article as a metallic fastener. The nylon content was treated as insignificant in relation to the dominant metallic component and functional use of the goods.

Conclusion: The nyloc nut was held to fall within Entry 52 of the Schedule to the Central Excises and Salt Act, 1944, and the appellants' challenge failed.

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