https://www.taxtmi.com/caselaws?id=95754 Fish bolts, nuts and crossing bolts made to railway specifications are classified under Heading 73.18 as bolts and nuts, not under Heading 73.02 as specialised track construction material. The tariff scheme treats Heading 73.18 as the more specific entry, while the HSN Explanatory Notes exclude bolts used for fixing track construction material from Heading 73.02. Section Note 2 of Section XV reinforces that articles falling under Heading 73.18 remain classifiable there even if they are parts of other goods. Applying Rules 1 and 3(a) of the interpretative rules, the specific heading prevails and the disputed goods are classifiable as bolts and nuts. en-us Tue, 17 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95754 Fish bolts, nuts and crossing bolts made to railway specifications are classified under Heading 73.18 as bolts and nuts, not under Heading 73.02 as specialised track construction material. The tariff scheme treats Heading 73.18 as the more specific entry, while the HSN Explanatory Notes exclude bolts used for fixing track construction material from Heading 73.02. Section Note 2 of Section XV reinforces that articles falling under Heading 73.18 remain classifiable there even if they are parts of other goods. Applying Rules 1 and 3(a) of the interpretative rules, the specific heading prevails and the disputed goods are classifiable as bolts and nuts. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95754