1997 (9) TMI 300 - AT - Central Excise

Summary

The judgment concerns the classification of Dog Spikes, Plate Screws, and Rail Screws under the Central Excise Tariff Act. The lower appellate authority classified the goods under Tariff sub-heading 7302.90, but the appellate tribunal overturned this decision. The tribunal held that the goods should be classified under Tariff Headings 73.17 and 73.18 based on the H.S.N. Explanatory Notes, supporting the Revenue's appeal.