1998 (3) TMI 370 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, who manufactured rail screws and plate screws, classifying them under sub-heading 7318.10. The Collector's decision to classify them under heading 73.02 was overturned as the HSN sub-notes clarified that 73.02 did not cover screws used for track construction materials. The appeal was allowed, setting aside the Collector's order and restoring the Assistant Collector's findings.