https://www.taxtmi.com/caselaws?id=167395 A transitional saving provision preserved pending revision proceedings initiated under the earlier regime, so the Board could continue and complete them despite substitution of the revision section. For tariff classification, the essential character and commercial identity of hub-bolts governed; special manufacture to specification, limited automobile use, or market context did not displace their basic nature as bolts. On that reasoning, Item 52 applied rather than Item 34A, and the claimed exemption under Notification No. 99/71-C.E. was unavailable. The text thus affirms continued jurisdiction under the saving clause and a classification approach based on the ordinary function of fasteners. en-us Wed, 28 Nov 1984 00:00:00 +0530 Thu, 18 Dec 2014 14:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167395 A transitional saving provision preserved pending revision proceedings initiated under the earlier regime, so the Board could continue and complete them despite substitution of the revision section. For tariff classification, the essential character and commercial identity of hub-bolts governed; special manufacture to specification, limited automobile use, or market context did not displace their basic nature as bolts. On that reasoning, Item 52 applied rather than Item 34A, and the claimed exemption under Notification No. 99/71-C.E. was unavailable. The text thus affirms continued jurisdiction under the saving clause and a classification approach based on the ordinary function of fasteners. Case-Laws Central Excise Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167395