Classification of tie bars - Central Excise - 139/21/88-CX.4

Classification of tie bars F. No. 139/21/88-CX.4 Dated 4-10-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of tie bars. Tie bars (cross ties) are classifiable under sub-heading 7302.10 prior to 1-3-1988 and after 1-3-1988 under sub-heading 7302.20 as the said item is used as a part in CST-9 sleepers which is finally used in Railway track. In the light of this clarification, you may take necessary action in respect of the Appeal filed before the Collector (Appeals).