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Issues: Whether railway truck bolts and nuts and fish bolts and nuts were classifiable under Tariff Heading 7318.10.
Analysis: The classification dispute was resolved by reference to the Harmonized System of Nomenclature on which the Central Excise Tariff is patterned. The Explanatory Notes to the HSN were treated as having high persuasive value for determining classification, and those notes supported the Revenue's stand. On that basis, the goods were held to fall under Tariff Heading 7318.10.
Conclusion: The classification was held to be under Tariff Heading 7318.10, in favour of the Revenue.
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