https://www.taxtmi.com/caselaws?id=89226 Tariff classification under the Central Excise Tariff Act, 1985 was determined by reference to the HSN Explanatory Notes, which were treated as having high persuasive value absent stronger contrary material. The notes to Heading 73.02 did not cover screws, bolts, nuts, rivets and spikes used for fixing track-construction materials, while the notes to Heading 73.17 specifically supported dog spikes and similar rail-fixing items. On that basis, the goods were not treated as specialised rail-jointing materials under Heading 73.02, and the lower appellate authority's classification was set aside in favour of the original authority's view. en-us Wed, 10 Sep 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89226 Tariff classification under the Central Excise Tariff Act, 1985 was determined by reference to the HSN Explanatory Notes, which were treated as having high persuasive value absent stronger contrary material. The notes to Heading 73.02 did not cover screws, bolts, nuts, rivets and spikes used for fixing track-construction materials, while the notes to Heading 73.17 specifically supported dog spikes and similar rail-fixing items. On that basis, the goods were not treated as specialised rail-jointing materials under Heading 73.02, and the lower appellate authority's classification was set aside in favour of the original authority's view. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89226