https://www.taxtmi.com/caselaws?id=81056 Classification of shackle pins turned on their actual function, not merely their fastening element. Because the goods were specially designed for suspension assemblies, provided shackle action, and in some cases included lubrication features and other arrangements to accommodate movement and reduce wear, they had an independent utility beyond conventional fastening. On that basis, they were not classifiable as mere fasteners under Tariff Item 52 but fell under Tariff Item 68 as specially designed parts with a distinct function. en-us Mon, 04 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 11:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81056 Classification of shackle pins turned on their actual function, not merely their fastening element. Because the goods were specially designed for suspension assemblies, provided shackle action, and in some cases included lubrication features and other arrangements to accommodate movement and reduce wear, they had an independent utility beyond conventional fastening. On that basis, they were not classifiable as mere fasteners under Tariff Item 52 but fell under Tariff Item 68 as specially designed parts with a distinct function. Case-Laws Central Excise Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81056