https://www.taxtmi.com/caselaws?id=74882 Special components made to the buyer's drawings and specifications for use as parts of mining and project machinery were not classifiable as fasteners under Tariff Item 52 because they were not ordinary nuts, bolts or screws sold in the market, and the department failed to prove by technical evidence that their essential function was merely fastening. The burden rested on the department to justify departure from the assessee's claimed classification, and on that basis the goods were correctly classified as component parts under Tariff Item 68 in favour of the assessee. en-us Wed, 13 Jul 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74882 Special components made to the buyer's drawings and specifications for use as parts of mining and project machinery were not classifiable as fasteners under Tariff Item 52 because they were not ordinary nuts, bolts or screws sold in the market, and the department failed to prove by technical evidence that their essential function was merely fastening. The burden rested on the department to justify departure from the assessee's claimed classification, and on that basis the goods were correctly classified as component parts under Tariff Item 68 in favour of the assessee. Case-Laws Central Excise Wed, 13 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74882