Actual function test governs classification of shackle pins as specially designed parts, not mere fasteners.

Classification of shackle pins turned on their actual function, not merely their fastening element. Because the goods were specially designed for suspension assemblies, provided shackle action, and in some cases included lubrication features and other arrangements to accommodate movement and reduce wear, they had an independent utility beyond conventional fastening. On that basis, they were not classifiable as mere fasteners under Tariff Item 52 but fell under Tariff Item 68 as specially designed parts with a distinct function.

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Issues: Whether the shackle pins in question were classifiable under Tariff Item 52 as fasteners or under Tariff Item 68 as specially designed parts having an independent function beyond fastening.

Analysis: The decisive consideration was the actual function of the goods. The materials placed on record showed that the shackle pins were not mere conventional fasteners: they were used in suspension assemblies to provide shackle action, were specially designed for that purpose, and in some cases incorporated lubrication arrangements and other features to accommodate relative motion and reduce wear. The fastening element was only incidental to their primary functional role. The cited tariff advice was treated as persuasive support for distinguishing ordinary fasteners from shackle pins with an additional independent utility. The authorities relied upon by the department were distinguished because those goods had no independent function beyond fastening.

Conclusion: The goods were not classifiable as mere fasteners under Tariff Item 52 and were correctly classifiable under Tariff Item 68; the appeal succeeded in favour of the assessee.

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