1997 (9) TMI 300

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....r the Respondent. [Order per : P.C. Jain, Member (T)]. -  Matter called. None for the respondent company. We have, therefore, heard the learned JDR, Shri R.K. Roy for the appellant Commissioner. 2. Issue involved in the present matter is regarding the classification of the following three items namely :- (i) Dog Spikes; (ii) Plate Screws; and (iii) Rail Screws.....

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....mits that the lower appellate authority has erred in law and on fact in treating these goods as specialised materials for jointing/fixing the rails. It is no doubt true that the customers of the respondent company are using these goods for jointing and fixing the rails. But this fact by itself will not make the goods as specialised materials for jointing/fixing the rails. He submits that the Centr....

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....in the light of the said Explanatory Notes to the H.S.N., classification of goods such as Dog Spikes would be determined under the Heading 73.17 and for Rail Screws and Plate Screws under the Heading 73.18. 6. We have carefully considered the submissions of both sides. We have also gone through the impugned Order. We are inclined to agree with the submissions of the learned JDR that Centra....