https://www.taxtmi.com/caselaws?id=73077 Watch components described as barrel axle screws, bridge screws, dial key screws and lid screws fall under the specific tariff entry for screws where their appearance, manufacturer descriptions, Indian Standards specification and fastening function establish their identity as screws. Their use as watch parts does not displace classification under the specific entry because the tariff does not prescribe end-use as a criterion. Minor distinctions concerning the fastening role of the head or shank do not alter that classification. Goods specifically covered by name and understood in common and trade usage as screws cannot be placed in the residuary tariff entry merely because they are components of a larger instrument. en-us Fri, 01 Jun 1984 00:00:00 +0530 Thu, 26 May 2011 18:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73077 Watch components described as barrel axle screws, bridge screws, dial key screws and lid screws fall under the specific tariff entry for screws where their appearance, manufacturer descriptions, Indian Standards specification and fastening function establish their identity as screws. Their use as watch parts does not displace classification under the specific entry because the tariff does not prescribe end-use as a criterion. Minor distinctions concerning the fastening role of the head or shank do not alter that classification. Goods specifically covered by name and understood in common and trade usage as screws cannot be placed in the residuary tariff entry merely because they are components of a larger instrument. Case-Laws Central Excise Fri, 01 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73077