https://www.taxtmi.com/caselaws?id=89226 Tariff classification of dog spikes, plate screws and rail screws under the Central Excise Tariff Act, 1985 depends materially on the HSN Explanatory Notes where no stronger contrary material exists. The relevant notes exclude screws, bolts, nuts, rivets and spikes used to fix track-construction materials from Heading 73.02, while Heading 73.17 specifically covers dog spikes and supports classification of rail-related fixing items. These goods therefore fall under Heading 73.17 and the relevant screws under the applicable sub-heading, rather than as specialised rail-jointing or fixing materials under Heading 73.02. The lower appellate classification was set aside in favour of the original classification and Revenue. 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 of dog spikes, plate screws and rail screws under the Central Excise Tariff Act, 1985 depends materially on the HSN Explanatory Notes where no stronger contrary material exists. The relevant notes exclude screws, bolts, nuts, rivets and spikes used to fix track-construction materials from Heading 73.02, while Heading 73.17 specifically covers dog spikes and supports classification of rail-related fixing items. These goods therefore fall under Heading 73.17 and the relevant screws under the applicable sub-heading, rather than as specialised rail-jointing or fixing materials under Heading 73.02. The lower appellate classification was set aside in favour of the original classification and Revenue. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89226