Electrical Resistance Wire (Ferrous based) is classifiable under Item 73.15(1) Customs Tariff Act, 1975. - Madras Customs Public Notice No. 40/88, dated 3-2-1988.

Malleable cast iron inserts specifically manufactured according to the specification and design supplied by the railways and exclusively used for fixing of sleepers would be classifiable under Heading 73.02. - Bombay-I Collectorate Trade Notice No. 92/86, dated 9-12-1986 and Calcutta-II Collectorate Trade Notice No. 170/87, dated 9-6-1987.