https://www.taxtmi.com/caselaws?id=113084 The Tribunal upheld the classification of 'U' bolts under Item 52 Central Excise Tariff based on their primary function as fasteners, despite serving other purposes in the leaf spring assembly of motor vehicles. The appeal was rejected, affirming the Collector (Appeals) order, as the 'U' bolts were deemed to be appropriately classified under Item 52 Central Excise Tariff, in line with established legal principles and previous judgments. en-us Wed, 06 Oct 1993 00:00:00 +0530 Thu, 03 May 2012 16:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113084 The Tribunal upheld the classification of 'U' bolts under Item 52 Central Excise Tariff based on their primary function as fasteners, despite serving other purposes in the leaf spring assembly of motor vehicles. The appeal was rejected, affirming the Collector (Appeals) order, as the 'U' bolts were deemed to be appropriately classified under Item 52 Central Excise Tariff, in line with established legal principles and previous judgments. Case-Laws Central Excise Wed, 06 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113084