1997 (9) TMI 551

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..... T)]. We have heard both sides. Issue involved in the present case is regarding classification of railway truck bolts and nuts and fish bolts and nuts. We observe that this issue has been decided in the case of Commissioner of Central Excise, Calcutta-II v. M/s. Rungta Engineering Co. (P) Ltd. - 1999 (105) E.L.T. 76 (T) in Appeal No. E-2940/91-B vide Tribunal s Order No. A-1218/CAL/97, dated .....

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..... onstruction materials. The Explanatory Notes in the corresponding Heading 73.17 also specifically mentions about other special types e.g. Dog Spikes, which are used for fixing the rails. On the same analogy, Plate Screws and Rail Screws would also be covered under Tariff Heading 73.18. Learned J.D.R. has further submitted that the Central Excise Tariff is based on H.S.N., would be governed, in the .....

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..... he appeal of the Revenue and hold that the classification of the goods in question will be determined as pointed out by the Revenue i.e. as held by the original authority. 2. We also observe that the lower appellate authority while deciding the order impugned in Rungta Engineering s case had relied upon the Order-in-Appeal impugned before us today in this matter. 3. Having regard to the Expla .....

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