https://www.taxtmi.com/caselaws?id=167572 Goods described as connecting rod bolts, con rod bolts, bolts rear wheel and bolts front wheel were held to fall within the tariff description of bolts under Tariff Item 52. Their essential function was fastening the two halves of the connecting rod big end, and special engineering features or tailor-made design did not create a separate functional identity outside that description. The assessee's own repeated description of the goods as bolts supported that classification. Because Tariff Item 52 specifically covered bolts and nuts, it prevailed over the residuary Tariff Item 68, so the goods were correctly classified under Tariff Item 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 Goods described as connecting rod bolts, con rod bolts, bolts rear wheel and bolts front wheel were held to fall within the tariff description of bolts under Tariff Item 52. Their essential function was fastening the two halves of the connecting rod big end, and special engineering features or tailor-made design did not create a separate functional identity outside that description. The assessee's own repeated description of the goods as bolts supported that classification. Because Tariff Item 52 specifically covered bolts and nuts, it prevailed over the residuary Tariff Item 68, so the goods were correctly classified under Tariff Item 52. Case-Laws Central Excise Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167572