TaxTMI 
TaxTMI 
2019 (3) TMI 1847
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....duct") manufactured and supplied by the Applicant. The brief description of the products is given below. 1.3 U-bolt is an industrial fastener in the shape of the letter U with two threaded arms (or legs) extending from a curved base. U bolts are typically used in mountings or to provide support where the "u" shape keeps it firmly in place, adding stability to the support. U bolts are generally used as framing fasteners and anchors for foundations and roofs, pipe and conduit holders and bolts for motor and engine shaft components. 1.4 Centre bolt is a type of fastener which is used with a nut to fasten two or more goods together. It is a screw-like metal object without a point and is commonly known as nut & bolt. Centre Bolts are avail....
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.... U-Bolt and Centre Bolt in view of Note 2(b) to Section XVII of the Customs Tariff Act, 1975 ("CTA"), are classifiable as 'screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers' under Custom Tariff Heading ("CTH") 7318. Further, in view of being specifically provided by name as customs tariff item 7320 90 20, spring pins are classifiable under CTH 7320. The Applicant also submitted that on the basis of the similar functioning and end use of the bush and a simple plain bearing, the bush is classifiable as plain shaft bearing under the CTH 8483. 3.2 Now, the question arises whether the items U-Bolt, Centre Bolt & spring pins manufactured by the applicant are covered under Chapter 73 or Chapter 87; and whethe....
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....of the HSN Explanatory notes to CTH7318 is provided below for easy reference: "(A) SCREWS, BOLTS AND NUTS Bolts and nuts (including bolt ends), screw studs and other screws for metal, whether or not threaded or tapped, screws for wood and coach-screws are threaded (in the finished state) and are used to assemble or fasten goods so that they can readily be disassembled without damage. Bolts and screws for metal are cylindrical in shape, with a close and only slightly inclined thread; they are rarely pointed and may have slotted heads or heads adapted for tightening with a spanner or they may be recessed. A bolt is designed to engage in a nut, whereas screws for metal are more usually screwed into a hole tapped in the mat....
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....rned by the General Rules of Interpretation. Rule 1 of these rules provides that classification of goods shall be determined according to the terms of the CTH of the tariff schedule and any relative section or chapter notes. 3.11 Spring Pins are specifically covered under tariff item 73209020. Spring Pins manufactured and supplied by the Applicant are made up of various types of steel. Further, Spring Pin is in the nature of a spring and hence provided under the sub-heading "Other", covered under the CTH 7320 which covers springs and leaves for springs, of iron or steel. Accordingly, Spring Pins are classifiable under CTH 7320. 3.12 Now, the two competing CTH which are being considered for determining the classification of the Bush ar....