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of <h1>Appellate Tribunal reclassifies rail screws under sub-heading 7318.10, overturning Collector's decision.</h1> <h3>COLLECTOR OF C. EX., BOMBAY Versus VALLABH ENGG. CORPORATION</h3> COLLECTOR OF C. EX., BOMBAY Versus VALLABH ENGG. CORPORATION - 1998 (103) E.L.T. 579 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, who manufactured rail screws and plate screws, classifying them under sub-heading 7318.10. The Collector's decision to classify them under heading 73.02 was overturned as the HSN sub-notes clarified that 73.02 did not cover screws used for track construction materials. The appeal was allowed, setting aside the Collector's order and restoring the Assistant Collector's findings.
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