https://www.taxtmi.com/caselaws?id=88825 Bolts, screws, shafts, nuts and similar items made for electrical control panels were classified as parts of general use rather than as parts of electrical machinery. Note 2(a) of Section XV treated goods of Heading 73.18 as general-use articles across the Tariff Schedule, and Note 1(g) of Section XVI excluded such parts from Chapter 85 even where they served a specialised function. The specialised-function approach adopted below could not displace these specific tariff notes. The goods were therefore classifiable under Heading 7318.10 and not under Chapter 85. en-us Mon, 20 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88825 Bolts, screws, shafts, nuts and similar items made for electrical control panels were classified as parts of general use rather than as parts of electrical machinery. Note 2(a) of Section XV treated goods of Heading 73.18 as general-use articles across the Tariff Schedule, and Note 1(g) of Section XVI excluded such parts from Chapter 85 even where they served a specialised function. The specialised-function approach adopted below could not displace these specific tariff notes. The goods were therefore classifiable under Heading 7318.10 and not under Chapter 85. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88825