2000 (7) TMI 519

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....the Appellant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the common order impugned in these appeals, the Collector (Appeals) has held the various kinds of bolts and nuts manufactured by the common respondent to be classifiable under heading 7318.10. The appeals seek classification of these goods under heading 87.08. 2. Headi....

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....be parts of general use notwithstanding that they have been manufactured for use in a particular machine. The note at page 973 for example, say that bolts, nuts specialised for central heating radiator would be classifiable under 73.18 of bolts and not as parts of central heating radiators. A similar view is expressed for spring specialised for motor cars. The only exception is provided in page 10....