https://www.taxtmi.com/caselaws?id=41680 Specially manufactured articles for motorcycle assembly were held to be classifiable by their true commercial description rather than by their end use alone. Although the goods resembled bolts, nuts and rods and were made to specification for incorporation in motorcycles, the tariff enquiry focused on whether they were ordinary fasteners under Item 52 or integral motor-vehicle components under Item 34A. Construing the tariff entries and the exemption for motor-vehicle parts and accessories not otherwise specified, the court treated the articles as parts and accessories of motor vehicles, not as ordinary bolts and nuts. The exemption under Notification No. 99/71 was therefore available. en-us Mon, 20 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 12:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41680 Specially manufactured articles for motorcycle assembly were held to be classifiable by their true commercial description rather than by their end use alone. Although the goods resembled bolts, nuts and rods and were made to specification for incorporation in motorcycles, the tariff enquiry focused on whether they were ordinary fasteners under Item 52 or integral motor-vehicle components under Item 34A. Construing the tariff entries and the exemption for motor-vehicle parts and accessories not otherwise specified, the court treated the articles as parts and accessories of motor vehicles, not as ordinary bolts and nuts. The exemption under Notification No. 99/71 was therefore available. Case-Laws Central Excise Mon, 20 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41680