Tariff classification change re tie bars shifts their subheading, affecting excise treatment and pending appeals. Tie bars used as parts of CST-9 sleepers are classifiable under sub heading 7302.10 prior to 1-3-1988 and under sub heading 7302.20 with effect from 1-3-1988, the distinction resting on their use as components of railway sleepers; officers are directed to take necessary action on appeals before the Collector (Appeals) accordingly.