https://www.taxtmi.com/caselaws?id=83992 Goods that answer the description of a specific tariff item by their essential nature and function must be classified under that entry rather than the residuary heading. Threaded brass connection nuts used as fasteners in electrical equipment were held to fall under Tariff Item 52, because their fastening character brought them within the named item. Box spanner handles used to operate circuit breakers were held to fall under Tariff Item 51-A(i), as they functioned as spanners and were covered by the specific hand-tool entry. In both issues, resort to the residuary Tariff Item 68 was rejected. en-us Tue, 17 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83992 Goods that answer the description of a specific tariff item by their essential nature and function must be classified under that entry rather than the residuary heading. Threaded brass connection nuts used as fasteners in electrical equipment were held to fall under Tariff Item 52, because their fastening character brought them within the named item. Box spanner handles used to operate circuit breakers were held to fall under Tariff Item 51-A(i), as they functioned as spanners and were covered by the specific hand-tool entry. In both issues, resort to the residuary Tariff Item 68 was rejected. Case-Laws Central Excise Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83992