https://www.taxtmi.com/caselaws?id=293211 Tariff classification is determined by the specific heading, section notes, chapter notes and HSN explanatory notes rather than a broader functional description. On that basis, U-bolt and Centre Bolt are treated as parts of general use and classified under Heading 7318, while Spring Pin is covered by the specific spring-pin entry in Heading 7320 90 20. The document also addresses Bush as a classification dispute between Heading 8708 and Heading 8483, noting that bearing-related articles are referred to Heading 8483 and excluded from motor-vehicle parts coverage under Section XVII notes. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293211 Tariff classification is determined by the specific heading, section notes, chapter notes and HSN explanatory notes rather than a broader functional description. On that basis, U-bolt and Centre Bolt are treated as parts of general use and classified under Heading 7318, while Spring Pin is covered by the specific spring-pin entry in Heading 7320 90 20. The document also addresses Bush as a classification dispute between Heading 8708 and Heading 8483, noting that bearing-related articles are referred to Heading 8483 and excluded from motor-vehicle parts coverage under Section XVII notes. Case-Laws GST Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293211