https://www.taxtmi.com/caselaws?id=288302 Guy rods used in a guy rod assembly are classified according to their essential function and commercial identity. Although used with an assembly that secures a pole, a guy rod does not itself fasten the pole like bolts, screws or similar threaded articles. Its function is to support and maintain the pole and overhead electrical equipment in an upright position. Heading 73.18 covers fastening articles, while Heading 73.08 covers structures and parts remaining in position after erection. Guy rods therefore fall under Heading 73.08 as parts of structures, not under Heading 73.18 as threaded fastening articles. en-us Tue, 17 Dec 1996 00:00:00 +0530 Sat, 30 May 2020 16:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288302 Guy rods used in a guy rod assembly are classified according to their essential function and commercial identity. Although used with an assembly that secures a pole, a guy rod does not itself fasten the pole like bolts, screws or similar threaded articles. Its function is to support and maintain the pole and overhead electrical equipment in an upright position. Heading 73.18 covers fastening articles, while Heading 73.08 covers structures and parts remaining in position after erection. Guy rods therefore fall under Heading 73.08 as parts of structures, not under Heading 73.18 as threaded fastening articles. Case-Laws Central Excise Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288302