1997 (9) TMI 300

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..... lled. None for the respondent company. We have, therefore, heard the learned JDR, Shri R.K. Roy for the appellant Commissioner. 2. Issue involved in the present matter is regarding the classification of the following three items namely :- (i) Dog Spikes; (ii) Plate Screws; and (iii) Rail Screws. 3. The original authority classified the product No. (i) under Tariff Heading 73.17 and the other .....

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..... for jointing/fixing the rails. It is no doubt true that the customers of the respondent company are using these goods for jointing and fixing the rails. But this fact by itself will not make the goods as specialised materials for jointing/fixing the rails. He submits that the Central Excise Tariff Act, 1985, is based on H.S.N. Explanatory Notes. He further submits in support of the Revenue s appea .....

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..... ed under the Heading 73.17 and for Rail Screws and Plate Screws under the Heading 73.18. 6. We have carefully considered the submissions of both sides. We have also gone through the impugned Order. We are inclined to agree with the submissions of the learned JDR that Central Excise Tariff is based on H.S.N. Therefore, the Explanatory Notes to H.S.N. have a high persuasive value for determination .....

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