https://www.taxtmi.com/caselaws?id=74937 Tariff classification turned on the actual function and design of the article. Glandnut, being threaded and performing a fastening function while also guiding the stem, was treated as a fastener under the old tariff and sub-heading 8313.10 under the new tariff. Bonnet and union, however, were found to lack any fastening function: the bonnet remained a valve body component carrying the operating mechanism, and the union served only to house the gland and packing. They therefore continued as parts of valves and cocks, with classification sustained on that basis. en-us Wed, 28 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74937 Tariff classification turned on the actual function and design of the article. Glandnut, being threaded and performing a fastening function while also guiding the stem, was treated as a fastener under the old tariff and sub-heading 8313.10 under the new tariff. Bonnet and union, however, were found to lack any fastening function: the bonnet remained a valve body component carrying the operating mechanism, and the union served only to house the gland and packing. They therefore continued as parts of valves and cocks, with classification sustained on that basis. Case-Laws Central Excise Wed, 28 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74937