https://www.taxtmi.com/caselaws?id=86762 Elastic rail clips and two way keys were treated as railway track materials classifiable under Item 25(8) of the erstwhile Central Excise Tariff, because precedent had already placed rail clips within that specific entry and excluded similar track materials from Item 68. On that basis, Item 68 was ruled out for the goods in question. As the correct tariff classification was Item 25(8), the denial of exemption under Notification No. 208/83-C.E. could not stand, and consequential relief followed if otherwise permissible in law. en-us Wed, 09 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86762 Elastic rail clips and two way keys were treated as railway track materials classifiable under Item 25(8) of the erstwhile Central Excise Tariff, because precedent had already placed rail clips within that specific entry and excluded similar track materials from Item 68. On that basis, Item 68 was ruled out for the goods in question. As the correct tariff classification was Item 25(8), the denial of exemption under Notification No. 208/83-C.E. could not stand, and consequential relief followed if otherwise permissible in law. Case-Laws Central Excise Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86762