https://www.taxtmi.com/caselaws?id=167572 The Tribunal held that the 32 items of "bolts, nuts, and screws," specifically "connecting rod bolts," should be classified under Central Excise Tariff Item (T.I.) 52, not T.I. 68. Emphasizing the primary function of fastening, the Tribunal overturned the Appellate Collector's decision and reinstated the Assistant Collector's classification. It considered the specific functions and features of the bolts, relying on principles of classification and relevant judicial precedents to support its conclusion. The decision highlighted that specific entries should prevail over residuary entries, leading to the classification under T.I. 52. en-us Fri, 02 Aug 1985 00:00:00 +0530 Wed, 24 Dec 2014 18:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167572 The Tribunal held that the 32 items of "bolts, nuts, and screws," specifically "connecting rod bolts," should be classified under Central Excise Tariff Item (T.I.) 52, not T.I. 68. Emphasizing the primary function of fastening, the Tribunal overturned the Appellate Collector's decision and reinstated the Assistant Collector's classification. It considered the specific functions and features of the bolts, relying on principles of classification and relevant judicial precedents to support its conclusion. The decision highlighted that specific entries should prevail over residuary entries, leading to the classification under T.I. 52. Case-Laws Central Excise Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167572