https://www.taxtmi.com/caselaws?id=423855 The AAR held that U-bolts and Front Spring Bolts, being steel fastening bolts known commercially as nuts and bolts, are classifiable under CTH 7318 despite their use in motor vehicles. Spring Pins, being spring-natured steel components, fall under CTH 7320. The Authority applied the commercial identity test over functional test, ruling that generic goods with specific tariff mentions should be classified by their commercial identity rather than end-use, distinguishing this from the SC precedent in G.S. Auto International which focused on parts primarily suitable for motor vehicles. en-us Wed, 27 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423855 The AAR held that U-bolts and Front Spring Bolts, being steel fastening bolts known commercially as nuts and bolts, are classifiable under CTH 7318 despite their use in motor vehicles. Spring Pins, being spring-natured steel components, fall under CTH 7320. The Authority applied the commercial identity test over functional test, ruling that generic goods with specific tariff mentions should be classified by their commercial identity rather than end-use, distinguishing this from the SC precedent in G.S. Auto International which focused on parts primarily suitable for motor vehicles. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423855