https://www.taxtmi.com/caselaws?id=41139 Goods were classified under entry 52 of the Central Excise Tariff because their decisive function was fastening, not any independent utility. The items were used only to lock the bridge washer and the right washer on the tube surface, and no separate functional purpose was established. Even though specially designed, their predominant and confined use remained fastening. On that basis, classification under entry 52 was upheld and the revision application failed. en-us Thu, 14 Sep 1978 00:00:00 +0530 Fri, 21 May 2010 12:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41139 Goods were classified under entry 52 of the Central Excise Tariff because their decisive function was fastening, not any independent utility. The items were used only to lock the bridge washer and the right washer on the tube surface, and no separate functional purpose was established. Even though specially designed, their predominant and confined use remained fastening. On that basis, classification under entry 52 was upheld and the revision application failed. Case-Laws Central Excise Thu, 14 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41139