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Issues: Whether telescopic screw nuts, slide screw nuts and flow nozzle studs were classifiable under Item 52 of the Central Excise Tariff Schedule as bolts, nuts and screws, or under Item 68 as a residuary entry.
Analysis: The articles were examined as to their function, and the finding recorded was that the telescopic screw nuts and slide screw nuts acted as fasteners though used in the movement of the cross-slide, while the flow nozzle stud was used for clamping and also acted as a fastener. No material was produced to justify a contrary conclusion. Prior decisions had already held that bolts, nuts and screws specially made for motor vehicles and similar purposes did not cease to fall under Item 52 merely because of such special use. Applying that approach, the articles in dispute retained their character as bolts, nuts and screws for tariff purposes.
Conclusion: The three articles were correctly classifiable under Item 52 of the Central Excise Tariff Schedule and not under Item 68.