https://www.taxtmi.com/caselaws?id=74691 Telescopic screw nuts, slide screw nuts and flow nozzle studs are classifiable as bolts, nuts and screws under Item 52 of the Central Excise Tariff Schedule where their functional character is that of fasteners. Use in cross-slide movement or clamping does not alter that character. Specially designed components do not cease to fall within the specific tariff entry merely because they are made for particular machinery or purposes. Item 68, as the residuary entry, does not apply when the goods are covered by Item 52. en-us Mon, 06 Apr 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74691 Telescopic screw nuts, slide screw nuts and flow nozzle studs are classifiable as bolts, nuts and screws under Item 52 of the Central Excise Tariff Schedule where their functional character is that of fasteners. Use in cross-slide movement or clamping does not alter that character. Specially designed components do not cease to fall within the specific tariff entry merely because they are made for particular machinery or purposes. Item 68, as the residuary entry, does not apply when the goods are covered by Item 52. Case-Laws Central Excise Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74691