1997 (9) TMI 551

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....Sinha, Advocate, for 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 ....

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....ng does not cover screws, bolts, 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 sub....

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....ed J.D.R. supports the Revenue. Consequently, we set aside the impugned order and allow the appeal of the Revenue and hold that the classification of the goods in question will be determined as pointed out by the Revenue i.e. as held by the original authority." 2. We also observe that the lower appellate authority while deciding the order impugned in Rungta Engineering's case had relied up....