Tariff classification of thermit portion: goods fell under Heading 38.10, not railway track material heading.

Thermit portion used for joining rails was held classifiable under Heading 38.10 of the Central Excise Tariff, not under Heading 73.02. The product contained mill scale or iron oxide to a substantial extent, and Heading 73.02 was treated as limited to railway track construction material of iron or steel and materials specialized for jointing or fixing rails. Applying the tariff headings and interpretative rules, the chapter title could not override the specific wording of the heading, so goods not themselves of iron or steel did not fit Heading 73.02. The result was classification under Heading 38.10 as a flux or auxiliary preparation for soldering, brazing or welding.

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Issues: Whether Thermit Portion manufactured for joining rails was classifiable under Heading 38.10 of the Central Excise Tariff or under Heading 73.02 as railway track construction material specialized for jointing or fixing rails.

Analysis: The product was found to contain mill scale or iron oxide to a substantial extent, and iron oxide is not metal. Heading 73.02 covers railway or tramway track construction material of iron or steel and other materials specialized for jointing or fixing rails; therefore, the goods must themselves be of iron or steel to fall within that heading. The interpretative rule relied upon required classification according to the terms of the headings and relevant notes, and the chapter title could not override the specific heading language. On that basis, the product did not satisfy Heading 73.02 and answered the description under Heading 38.10, which covers fluxes and auxiliary preparations for soldering, brazing or welding and welding powders and pastes consisting of metal and other materials.

Conclusion: The product was classifiable under Heading 38.10 and not under Heading 73.02; the classification contended by Revenue was accepted.

Final Conclusion: The appeal succeeded and the duty classification was determined in favour of Revenue.

Ratio Decidendi: Where a tariff entry specifically describes the goods and the rival entry is confined to materials of a different character, classification must follow the terms of the heading and interpretative rules, not the chapter title.

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