Tariff classification of bolts depends on heading language, section notes, and evidence of commercial identity, not nomenclature alone.

Tariff classification of recoverable bolts and roof bolts turned on the wording of the heading, section notes, and evidence of the goods' commercial and technical identity, rather than nomenclature alone. Heading 7318.10 was treated as covering threaded articles such as bolts, while Heading 7308.90 was confined to structures and parts of structures and did not, by itself, cover bolts. As no material showed the goods were understood as parts of structures, and the later classification and absence of provisional assessment did not displace the tariff position, the goods were not shown to fall under Heading 7308.90 and classification under Heading 7318.10 was upheld.

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Issues: Whether the goods described as recoverable bolts and roof bolts were classifiable under Heading 7318.10 as threaded articles or under Heading 7308.90 as parts of structures, and whether the absence of provisional assessment affected the classification dispute.

Analysis: The classification had to be determined not merely by nomenclature but by the relevant tariff description, section notes, and the evidence on record. Heading 73.13 covers screws, bolts, nuts and similar articles of iron or steel, and sub-heading 7318.10 applies to threaded articles. Heading 7308.90 is confined to structures and parts of structures and does not, by itself, cover bolts. The appellants did not produce material to show that the goods were commercially or technically understood as parts of structures rather than bolts of the type covered by Section Note 2 of Section XV. The contention based on later classification and the absence of provisional assessment was not supported so as to alter the classification position.

Conclusion: The goods were not shown to fall under Heading 7308.90, and the Revenue's classification under Heading 7318.10 was upheld.

Ratio Decidendi: Tariff classification of articles must be determined by the relevant heading, section notes, and substantiated evidence of the goods' commercial and technical identity, not by name alone.

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