https://www.taxtmi.com/caselaws?id=89796 Tariff classification of recoverable bolts and roof bolts turned on the wording of the heading, section notes, and evidence of the goods' commercial and technical identity, rather than nomenclature alone. Heading 7318.10 was treated as covering threaded articles such as bolts, while Heading 7308.90 was confined to structures and parts of structures and did not, by itself, cover bolts. As no material showed the goods were understood as parts of structures, and the later classification and absence of provisional assessment did not displace the tariff position, the goods were not shown to fall under Heading 7308.90 and classification under Heading 7318.10 was upheld. en-us Thu, 09 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89796 Tariff classification of recoverable bolts and roof bolts turned on the wording of the heading, section notes, and evidence of the goods' commercial and technical identity, rather than nomenclature alone. Heading 7318.10 was treated as covering threaded articles such as bolts, while Heading 7308.90 was confined to structures and parts of structures and did not, by itself, cover bolts. As no material showed the goods were understood as parts of structures, and the later classification and absence of provisional assessment did not displace the tariff position, the goods were not shown to fall under Heading 7308.90 and classification under Heading 7318.10 was upheld. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89796