https://www.taxtmi.com/caselaws?id=534 Nuts, washers, springs, clips and lock clips were held classifiable as parts of general use under Chapter 73 because the tariff notes exclude such goods from Section XVII. Nuts and washers fell under Heading 73.18, springs under Heading 73.20, and clips and lock clips were treated as similar iron and steel articles under Heading 73.18. End-use was held immaterial where the tariff provides a specific heading for the goods. The classification under Chapter 73 was sustained and the appellants' competing claim as machinery or automobile parts was rejected. en-us Mon, 27 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=534 Nuts, washers, springs, clips and lock clips were held classifiable as parts of general use under Chapter 73 because the tariff notes exclude such goods from Section XVII. Nuts and washers fell under Heading 73.18, springs under Heading 73.20, and clips and lock clips were treated as similar iron and steel articles under Heading 73.18. End-use was held immaterial where the tariff provides a specific heading for the goods. The classification under Chapter 73 was sustained and the appellants' competing claim as machinery or automobile parts was rejected. Case-Laws Central Excise Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=534