https://www.taxtmi.com/caselaws?id=41680 Motorcycle-specific bolts, nuts and rods were classified as integral parts and accessories of motor vehicles under Item 34A rather than as ordinary bolts and nuts under Item 52. Tariff classification depended on the goods' broad description under the relevant entries, not merely on their manufacturing process or specific use in motorcycle assembly. Where articles are specially manufactured to specifications and drawings for incorporation as integral motorcycle components, they may qualify as motor-vehicle parts and accessories despite resembling standard fasteners. The exemption for motor-vehicle parts and accessories not otherwise specified consequently applied. 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 Motorcycle-specific bolts, nuts and rods were classified as integral parts and accessories of motor vehicles under Item 34A rather than as ordinary bolts and nuts under Item 52. Tariff classification depended on the goods' broad description under the relevant entries, not merely on their manufacturing process or specific use in motorcycle assembly. Where articles are specially manufactured to specifications and drawings for incorporation as integral motorcycle components, they may qualify as motor-vehicle parts and accessories despite resembling standard fasteners. The exemption for motor-vehicle parts and accessories not otherwise specified consequently applied. Case-Laws Central Excise Mon, 20 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41680