https://www.taxtmi.com/caselaws?id=72795 Imported goods were classified by reference to the broad description and essential function of the tariff headings, not by their trade description or the fact that they were specially manufactured. The disputed 40 items were found to match the specific tariff descriptions, so they could not be treated as component parts of machinery under the claimed heading merely because they were tailor-made or not commonly known in the market as nuts, bolts, screws, or pins. The customs classification was therefore upheld against the assessee. en-us Thu, 15 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72795 Imported goods were classified by reference to the broad description and essential function of the tariff headings, not by their trade description or the fact that they were specially manufactured. The disputed 40 items were found to match the specific tariff descriptions, so they could not be treated as component parts of machinery under the claimed heading merely because they were tailor-made or not commonly known in the market as nuts, bolts, screws, or pins. The customs classification was therefore upheld against the assessee. Case-Laws Customs Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72795