Custom-made machinery components were held classifiable as parts, not fasteners, where their essential function was not proved to be mere fastening.

Special components made to the buyer's drawings and specifications for use as parts of mining and project machinery were not classifiable as fasteners under Tariff Item 52 because they were not ordinary nuts, bolts or screws sold in the market, and the department failed to prove by technical evidence that their essential function was merely fastening. The burden rested on the department to justify departure from the assessee's claimed classification, and on that basis the goods were correctly classified as component parts under Tariff Item 68 in favour of the assessee.

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Issues: Whether special components manufactured to the buyer's drawings and specifications for use as parts of mining and project machinery were classifiable as fasteners under Tariff Item 52 or as component parts under Tariff Item 68.

Analysis: The goods were manufactured solely for a named buyer as specified parts of machinery, were not sold in the market as ordinary nuts, bolts or screws, and the department did not establish by technical evidence that their essential function was merely fastening. In these circumstances, mere reliance on a specific tariff entry could not justify classification under the higher-rated item, and the burden lay on the department to support a departure from the assessee's claimed classification.

Conclusion: The goods were not classifiable under Tariff Item 52 and were correctly classifiable under Tariff Item 68 in favour of the assessee.

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