https://www.taxtmi.com/caselaws?id=98138 Thermit portion used for joining rails was held classifiable under Heading 38.10 of the Central Excise Tariff, not under Heading 73.02. The product contained mill scale or iron oxide to a substantial extent, and Heading 73.02 was treated as limited to railway track construction material of iron or steel and materials specialized for jointing or fixing rails. Applying the tariff headings and interpretative rules, the chapter title could not override the specific wording of the heading, so goods not themselves of iron or steel did not fit Heading 73.02. The result was classification under Heading 38.10 as a flux or auxiliary preparation for soldering, brazing or welding. en-us Tue, 08 Feb 2000 00:00:00 +0530 Thu, 19 Jan 2012 13:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98138 Thermit portion used for joining rails was held classifiable under Heading 38.10 of the Central Excise Tariff, not under Heading 73.02. The product contained mill scale or iron oxide to a substantial extent, and Heading 73.02 was treated as limited to railway track construction material of iron or steel and materials specialized for jointing or fixing rails. Applying the tariff headings and interpretative rules, the chapter title could not override the specific wording of the heading, so goods not themselves of iron or steel did not fit Heading 73.02. The result was classification under Heading 38.10 as a flux or auxiliary preparation for soldering, brazing or welding. Case-Laws Central Excise Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98138