https://www.taxtmi.com/caselaws?id=74731 U bolts and front suspension bolts used in automobile leaf spring assemblies were classified by functional identity rather than as ordinary fastening items. Relying on earlier Tribunal reasoning, trade notices and DGTD opinion, the goods were treated as components made for a specific function in the assembly and not normally interchangeable. On that basis, they fell under Item 34A of the Central Excise Tariff and not Item 52, so the refund claim succeeded and the adverse orders of the lower authorities were set aside. en-us Mon, 19 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74731 U bolts and front suspension bolts used in automobile leaf spring assemblies were classified by functional identity rather than as ordinary fastening items. Relying on earlier Tribunal reasoning, trade notices and DGTD opinion, the goods were treated as components made for a specific function in the assembly and not normally interchangeable. On that basis, they fell under Item 34A of the Central Excise Tariff and not Item 52, so the refund claim succeeded and the adverse orders of the lower authorities were set aside. Case-Laws Central Excise Mon, 19 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74731