https://www.taxtmi.com/caselaws?id=112479 Snap Ring, Elastic Ring, Contract Ring and Security Ring were treated as articles of iron and steel under Chapter Heading 73.18 because they were goods of general use comparable to screws, bolts, nuts and washers. Applying Note 2(b) of Section XVII and Note 2 of Section XV, their manufacture to order for motor vehicle use did not displace the specific tariff description. The classification under Chapter Heading 73.18 was upheld, and the revenue's challenge failed. en-us Fri, 03 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112479 Snap Ring, Elastic Ring, Contract Ring and Security Ring were treated as articles of iron and steel under Chapter Heading 73.18 because they were goods of general use comparable to screws, bolts, nuts and washers. Applying Note 2(b) of Section XVII and Note 2 of Section XV, their manufacture to order for motor vehicle use did not displace the specific tariff description. The classification under Chapter Heading 73.18 was upheld, and the revenue's challenge failed. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112479