1990 (11) TMI 142 - SUPREME COURT

Whether the Tribunal is correct in classifying Tie Bar Nuts under Tariff Item 52?

Held that:- considering the fact that the `Tie Bar Nuts' function of fixing the platens as stated by the appellants and that of fastening, as argued by them, are not basically different, and the appellants themselves having called the goods as `nuts', we are of the view that the Tribunal is correct in classifying Tie Bar Nuts under Tariff Item 52. We, therefore, do not find any reason to interfere with the department's prospective modification of the classification. We find no justification for classifying those in the residuary Item 68. As was held in Dunlop India Ltd. v. Union of India (1975 (10) TMI 94 - SUPREME COURT OF INDIA) if an article is classifiable under a specific item, it would be against the very principle of classification to deny it the proper parentage and consign it to the residuary item. Appeal dismissed.