https://www.taxtmi.com/caselaws?id=95684 Bolts and nuts manufactured for motor vehicles remained classifiable as articles of general use under Heading 73.18 because Note 2(b) to Section XVII excludes parts of general use from motor vehicle headings. The Harmonised System of Nomenclature makes clear that such goods do not lose their character as general-use articles merely because they are made for a particular vehicle application. The claimed exception for threaded mechanisms transmitting motion or acting as an active machine part was not established on the record, so classification under Heading 87.08 was rejected and the respondent's classification was maintained. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95684 Bolts and nuts manufactured for motor vehicles remained classifiable as articles of general use under Heading 73.18 because Note 2(b) to Section XVII excludes parts of general use from motor vehicle headings. The Harmonised System of Nomenclature makes clear that such goods do not lose their character as general-use articles merely because they are made for a particular vehicle application. The claimed exception for threaded mechanisms transmitting motion or acting as an active machine part was not established on the record, so classification under Heading 87.08 was rejected and the respondent's classification was maintained. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95684