https://www.taxtmi.com/caselaws?id=166700 The Tribunal upheld the classification of hub-bolts and nuts under Tariff Item 52, dismissing the appeal. It emphasized the specific nature of Tariff Item 52 over the general Tariff Item 68, the material change brought by the 1979 amendment, and the lack of substantial evidence to support the appellants' claims of additional functional utility. en-us Thu, 15 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 15:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166700 The Tribunal upheld the classification of hub-bolts and nuts under Tariff Item 52, dismissing the appeal. It emphasized the specific nature of Tariff Item 52 over the general Tariff Item 68, the material change brought by the 1979 amendment, and the lack of substantial evidence to support the appellants' claims of additional functional utility. Case-Laws Central Excise Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166700