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Issues: Whether chilled moulds were classifiable under Heading 8480.49 of the Customs Tariff Act.
Analysis: The HSN Explanatory Notes specifically mention chill-moulds under Heading 84.80, and also state that moulds used with machines of Heading 84.54 are ordinarily excluded from that chapter and fall under other headings, including 84.80. In view of the express HSN indication and the nature of the goods, classification under Heading 84.54 was held to be impermissible.
Conclusion: The goods were correctly classified under Heading 8480.49, against the assessee.
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