Specific tariff heading for bolts and nuts prevails over track construction material classification for railway fittings.

Fish bolts, nuts and crossing bolts made to railway specifications are classified under Heading 73.18 as bolts and nuts, not under Heading 73.02 as specialised track construction material. The tariff scheme treats Heading 73.18 as the more specific entry, while the HSN Explanatory Notes exclude bolts used for fixing track construction material from Heading 73.02. Section Note 2 of Section XV reinforces that articles falling under Heading 73.18 remain classifiable there even if they are parts of other goods. Applying Rules 1 and 3(a) of the interpretative rules, the specific heading prevails and the disputed goods are classifiable as bolts and nuts.

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Issues: Whether fish bolts and nuts and crossing bolts and nuts manufactured to railway specifications are classifiable under Heading 73.02 as specialised track construction material or under Heading 73.18 as bolts and nuts.

Analysis: Heading 73.02 covers railway or tramway track construction material, including other material specialised for jointing or fixing rails, but Heading 73.18 specifically covers bolts and nuts. The HSN Explanatory Notes exclude bolts used for fixing track construction material from Heading 73.02, and those notes have persuasive value in tariff classification. Section Note 2 of Section XV also supports the view that articles of Heading 73.18 remain classifiable there even if they are parts of goods falling elsewhere. Applying Rule 1 and Rule 3(a) of the interpretative rules, the more specific entry for bolts and nuts governs.

Conclusion: The goods are classifiable under Heading 73.18 and not under Heading 73.02.

Final Conclusion: The appeal fails because the disputed goods fall within the specific tariff entry for bolts and nuts, and the orders of the lower authorities are sustained.

Ratio Decidendi: Where goods are specifically covered by a tariff heading, that specific heading prevails over a broader heading for track construction material, and section notes and interpretative rules govern the classification.

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