1997 (9) TMI 551

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.... the Respondent. [Order per : P.C. Jain, Member (T)]. - We have heard both sides. Issue involved in the present case is regarding classification of railway truck bolts and nuts and fish bolts and nuts. We observe that this issue has been decided in the case of Commissioner of Central Excise, Calcutta-II v. M/s. Rungta Engineering Co. (P) Ltd. - 1999 (105) E.L.T. 76 (T) in Appeal No. E-2940/91-B....

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...., nuts, rivets and spikes used in fixing the track-construction materials. The Explanatory Notes in the corresponding Heading 73.17 also specifically mentions about other special types e.g. Dog Spikes, which are used for fixing the rails. On the same analogy, Plate Screws and Rail Screws would also be covered under Tariff Heading 73.18. Learned J.D.R. has further submitted that the Central Excise ....