2000 (10) TMI 487

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..... joining rails. On the other hand the Revenue contends that the proper classification of the goods is under Heading 73.18 as bolts, nuts. 2. Shri B.N. Chattopadhaya, learned Consultant appearing for the appellant(s) submits that Heading No. 73.02 specifically covers Railway or tramway track construction material of iron and steel. The heading specifically covers rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross ties), fish plates, chair, chair wedges, sole plates (base plates), rail clips, bed plates, ties and other material specialized for jointing or fixing rails. The fish bolts and nuts and crossing bolts and nuts are the only material specialised for jointing rails. .....

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..... C.C.E., Bangalore v. San Transmissions - 1999 (107) E.L.T. 482 (T) = 1999 (30) RLT 64 (CEGAT) and in the case of Rail Tech v. C.C.E., Chandigarh - 2000 (120) E.L.T. 393 (T) = 2000 (39) RLT 151 (CEGAT). 5. On the other hand Shri R.K. Roy, learned JDR appearing for the Revenue has drawn our attention to the order passed by the authorities below. He submits that nuts/bolts are specifically included in 73.18 without any condition. All types of nuts and bolts are classifiable under Heading 73.18. This classification has got sanction of Rule 3(a) of Rules for interpretation of the Schedule to Central Excise Tariff Act. Further even as per HSN Explanatory Notes, Heading 73.02 does not cover screws, bolts, rivets used for fixing track constructi .....

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..... e items from 73.02 is in respect of those items which are used for fixing track construction materials and is not in respect of those materials which are used for jointing rails does not come to the rescue of the appellants inasmuch as, as per Chapter Note 2 of Section XV, Heading 73.18 cannot be classified in any other heading even if the articles are parts of goods. We also note the Tribunal s decision in the case of C.C.E., Calcutta-II v. Rungta Engg. Co. (P) Ltd. - 1999 (105) E.L.T. 76 (T) has held that specialised material for jointing/fixing rails would be properly classifiable under Heading 73.18. We see no reason to defer from the above decision of the Tribunal. Case law cited by the learned Consultant is in respect of the different .....

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