Tariff classification follows specific HSN exclusions: rail screws and plate screws fall under Heading 7318, not rail-fixing Heading 73.02.

Rail screws and plate screws were held to fall under Heading 7318 as screws and similar fasteners, not under Heading 73.02 as material specialised for jointing or fixing rails. The tariff entry had to be read with the aligned HSN notes, which specifically excluded screws, bolts and nuts used in track construction materials from Heading 73.02 and directed such goods to Headings 7317 and 7318 even when used for rail fixing. The broader rail-fixing description could not override that specific exclusion, so the classification in favour of the assessee was set aside and the original assessment view restored.

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Issues: Whether rail screws and plate screws were classifiable under Heading 73.02 as material specialised for jointing or fixing rails, or under Heading 7318 as screws, bolts, nuts and similar articles.

Analysis: Heading 7318 specifically covers screws and similar fasteners. Although Heading 73.02 refers to material specialised for jointing or fixing rails, the HSN sub-notes aligned with the tariff expressly excluded screws, bolts and nuts used for track construction materials from that heading and directed such goods to Headings 7317 and 7318 even when used for fixing rails. The classification adopted by the lower appellate authority ignored this specific exclusion and the tariff alignment with the HSN.

Conclusion: The goods were not classifiable under Heading 73.02 and were correctly classified under Heading 7318; the Revenue's appeal succeeds.

Final Conclusion: The impugned classification in favour of the assessee was set aside and the original assessment view was restored.

Ratio Decidendi: Where a tariff entry contains a general description but the aligned HSN notes specifically exclude the goods and direct them to a more specific heading, the specific classification must prevail.

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