https://www.taxtmi.com/caselaws?id=72071 Axle studs described as headless bolts threaded at both ends were held to fall within Tariff Item 52, because that entry specifically covered bolts, nuts and screws and its Explanation included screw studs. Their intended use in motor vehicles and special specifications did not change classification, since Item 52 did not turn on end-use and was more specific than the general motor vehicle parts entry under Item 34-A. The exemption under Notification No. 158/71-CE remained available if its conditions were satisfied. The classification under the specific tariff entry was sustained, while the exemption benefit was preserved subject to compliance with the notification. en-us Mon, 30 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72071 Axle studs described as headless bolts threaded at both ends were held to fall within Tariff Item 52, because that entry specifically covered bolts, nuts and screws and its Explanation included screw studs. Their intended use in motor vehicles and special specifications did not change classification, since Item 52 did not turn on end-use and was more specific than the general motor vehicle parts entry under Item 34-A. The exemption under Notification No. 158/71-CE remained available if its conditions were satisfied. The classification under the specific tariff entry was sustained, while the exemption benefit was preserved subject to compliance with the notification. Case-Laws Central Excise Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72071