https://www.taxtmi.com/caselaws?id=81599 Articles described as Nut Bearing Lock and Nut King Pin Thrust Bearing were treated as nuts for excise classification because their essential character and fastening function matched Item 52 of the Central Excise Tariff. A special or improved variety of nut does not lose that classification if it continues to perform the basic fastening role. A demand mistakenly referring to deleted Rule 10A was also treated as valid where the corresponding operative provision had been carried into amended Rule 10, and the demand was confined to the six-month period before the show cause notice. The classification and limitation objections therefore failed. en-us Fri, 15 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81599 Articles described as Nut Bearing Lock and Nut King Pin Thrust Bearing were treated as nuts for excise classification because their essential character and fastening function matched Item 52 of the Central Excise Tariff. A special or improved variety of nut does not lose that classification if it continues to perform the basic fastening role. A demand mistakenly referring to deleted Rule 10A was also treated as valid where the corresponding operative provision had been carried into amended Rule 10, and the demand was confined to the six-month period before the show cause notice. The classification and limitation objections therefore failed. Case-Laws Central Excise Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81599