https://www.taxtmi.com/caselaws?id=174166 Tariff classification of specialised automobile fasteners turns on commercial identity in common parlance, not merely on threaded or fastening features. For the pre-1986 period, goods recognised in the market as motor-vehicle parts were not treated as bolts, nuts or screws under Tariff Item 52 and fell within the residuary Tariff Item 68. For the post-1986 period, parts and accessories suitable solely or principally for motor vehicles were classifiable under Chapter Heading 87.08, not as parts of general use under Chapter Heading 73.18. en-us Wed, 15 Jan 2003 00:00:00 +0530 Mon, 29 Sep 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174166 Tariff classification of specialised automobile fasteners turns on commercial identity in common parlance, not merely on threaded or fastening features. For the pre-1986 period, goods recognised in the market as motor-vehicle parts were not treated as bolts, nuts or screws under Tariff Item 52 and fell within the residuary Tariff Item 68. For the post-1986 period, parts and accessories suitable solely or principally for motor vehicles were classifiable under Chapter Heading 87.08, not as parts of general use under Chapter Heading 73.18. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174166