https://www.taxtmi.com/caselaws?id=95374 Tariff classification of motor vehicle fasteners turns on their commercial identity, not their scientific description. Goods such as bolts, nuts, U-bolts and U-clamps were treated as automobile parts because they were specially designed, sold under part numbers, used only in specific vehicles, and supplied as original equipment or replacement parts to manufacturers and dealers. There was no evidence that they were known in the market as general-purpose nuts and bolts. Mere possible use as fasteners did not alter their predominant character. Accordingly, the items were classified as parts of automobiles under Tariff Item 68 rather than as nuts and bolts under Tariff Item 52. en-us Tue, 09 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95374 Tariff classification of motor vehicle fasteners turns on their commercial identity, not their scientific description. Goods such as bolts, nuts, U-bolts and U-clamps were treated as automobile parts because they were specially designed, sold under part numbers, used only in specific vehicles, and supplied as original equipment or replacement parts to manufacturers and dealers. There was no evidence that they were known in the market as general-purpose nuts and bolts. Mere possible use as fasteners did not alter their predominant character. Accordingly, the items were classified as parts of automobiles under Tariff Item 68 rather than as nuts and bolts under Tariff Item 52. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95374