https://www.taxtmi.com/caselaws?id=109700 Railway truck bolts and nuts, and fish bolts and nuts were classified under Tariff Heading 7318.10 by applying the Harmonized System of Nomenclature, which the Central Excise Tariff follows. The Explanatory Notes to the HSN were treated as having high persuasive value for classification and were taken to support the Revenue's view, resulting in classification under Heading 7318.10. en-us Thu, 11 Sep 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109700 Railway truck bolts and nuts, and fish bolts and nuts were classified under Tariff Heading 7318.10 by applying the Harmonized System of Nomenclature, which the Central Excise Tariff follows. The Explanatory Notes to the HSN were treated as having high persuasive value for classification and were taken to support the Revenue's view, resulting in classification under Heading 7318.10. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109700