https://www.taxtmi.com/caselaws?id=74691 Telescopic screw nuts, slide screw nuts and a flow nozzle stud were treated as bolts, nuts and screws for tariff purposes because their function was that of fasteners. The fact that the screw nuts were used in the movement of a cross-slide, or that the flow nozzle stud was used for clamping, did not alter their essential character. Prior tariff decisions on specially made fasteners supported the view that special use alone does not remove such articles from Item 52. The articles were therefore correctly classifiable under Item 52 of the Central Excise Tariff Schedule and not under the residuary Item 68. 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 a flow nozzle stud were treated as bolts, nuts and screws for tariff purposes because their function was that of fasteners. The fact that the screw nuts were used in the movement of a cross-slide, or that the flow nozzle stud was used for clamping, did not alter their essential character. Prior tariff decisions on specially made fasteners supported the view that special use alone does not remove such articles from Item 52. The articles were therefore correctly classifiable under Item 52 of the Central Excise Tariff Schedule and not under the residuary Item 68. Case-Laws Central Excise Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74691