https://www.taxtmi.com/caselaws?id=88805 Rail screws and plate screws were held to fall under Heading 7318 as screws and similar fasteners, not under Heading 73.02 as material specialised for jointing or fixing rails. The tariff entry had to be read with the aligned HSN notes, which specifically excluded screws, bolts and nuts used in track construction materials from Heading 73.02 and directed such goods to Headings 7317 and 7318 even when used for rail fixing. The broader rail-fixing description could not override that specific exclusion, so the classification in favour of the assessee was set aside and the original assessment view restored. en-us Tue, 31 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 14:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88805 Rail screws and plate screws were held to fall under Heading 7318 as screws and similar fasteners, not under Heading 73.02 as material specialised for jointing or fixing rails. The tariff entry had to be read with the aligned HSN notes, which specifically excluded screws, bolts and nuts used in track construction materials from Heading 73.02 and directed such goods to Headings 7317 and 7318 even when used for rail fixing. The broader rail-fixing description could not override that specific exclusion, so the classification in favour of the assessee was set aside and the original assessment view restored. Case-Laws Central Excise Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88805