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TMI Blog2019 (3) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... ade of steel, it is also classifiable under CTH 7318 - the articles falling under heading 7318 do not fall under the expression parts and parts and accessories of motor vehicles. Accordingly, the articles falling under 7318 will be covered exclusively under this category for tariff purpose. Spring Pins - HELD THAT:- 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 - CTH 8708 comprise of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 available in different sizes and are used in various industries such as construction, automobile, agriculture etc. 1.5 Spring Pin is a mechanical fastener that secures the position of two or more parts of a machine relative to each other. The spring action of the pin allows it to compress as it assumes the diameter of the hole. The force exerted by the pin against the hole wall ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable 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 whether the item bush is covered under Chapter 84 or Chapter 87. In order to decide this issue, it is pertinent to refer to relevant notes appended to Section XV and Section XVII. 3.3 Section XVII Note 2 reads as under:- The expression parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sembled 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 material to be fastened and are therefore generally threaded throughout their length whereas bolts usually have a part of the shank unthreaded. The heading includes all types of fastening bolts and metal screws regardless of shape and use, including U-bolts, bolt ends (i.e., cylindrical rods threaded at one end), screw studs (i.e., short rods threaded at both ends), and sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly 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 are CTH 8483 and CTH 8708. Relevant entries have been reproduced below: - Chapter/Heading/Subheading/Tariff item Description of Goods 8483 Crank shafts for sewing machine, bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponding General Explanatory Note). 3.14 In the WCO Explanatory notes at page No. XVIl-8708-1(Page 31 of compilation); Parts and Accessories specifically included in chapter 87 have been discussed. Para (F) of the Parts and Accessories of the motor vehicles of heading 87.01 to 87.05 is reproduced below: Parts and accessories of this heading include: (F) Other transmission parts and components (for example, propeller shafts, half-shafts; gears, gearing; plain shaft bearings ; reduction gear assemblies; universal joints). But the heading excludes internal parts of engines, such as connecting-rods, push-rods and valve lifters of heading 84.09 and crank shafts, cam shafts and flywheels of heading 84.83 . 3.15 As per explana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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