2000 (10) TMI 487 - AT - Central Excise

Summary

Issues:
Correct classification of Fish Bolts & Nuts and Crossing Bolts and Nuts as per designs and specifications provided by Indian Railways.

Analysis:
The dispute in the appeal revolves around the classification of Fish Bolts & Nuts and Crossing Bolts and Nuts. The appellant argues that these goods should be classified under Heading 73.02 as specialized materials for joining rails, emphasizing that these items are distinct from fixing materials like rail screws and clip bolts. Reference is made to Railway Track Engineering to support the contention that these bolts and nuts are made according to specific designs provided by Indian Railways. The appellant also relies on HSN Explanatory Notes and previous tribunal decisions to assert that goods made for specific purposes should be classified accordingly.

On the other hand, the Revenue contends that all types of nuts and bolts are classifiable under Heading 73.18 without any conditions. They argue that HSN Explanatory Notes support the classification of these nuts and bolts under Heading 73.18, emphasizing that these items cannot be classified in any other heading as per Section Note 2 of Section XV. The Revenue also cites previous tribunal decisions to support their classification argument.

After careful consideration, the Tribunal finds two contending entries for classification: 7302.90 and 73.18. While Heading 7302.90 covers materials for jointing and fixing rails, Heading 73.18 specifically covers bolts and nuts. The Tribunal notes that HSN Explanatory Notes exclude bolts used for fixing track construction materials from Heading 73.02. Additionally, Chapter Note 2 of Section XV prohibits the classification of Heading 73.18 articles in any other heading. The Tribunal refers to previous decisions and rules for interpretation to support their conclusion that the goods in question should be properly classified under Heading 73.18. Therefore, the appeal is rejected, and the impugned orders are upheld.