Classification of flour mill parts: Tribunal rectifies error and applies Section XVI note to place goods under Heading 84.37.

Goods identified as parts of flour mills were held to be classifiable with the machine under Note 2(b) of Section XVI, which requires parts suitable for use solely or principally with a particular kind of machine to be classified with that machine. The earlier final order had treated the goods as falling under the residuary Heading 84.85 on the basis that parts were not specifically covered under Heading 84.37. On reconsideration, the Tribunal accepted that this approach was erroneous, admitted the mistake in the final order, and rectified the classification to Heading 84.37.

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Issues: Whether the Tribunal's final order contained a mistake in classifying the goods under Heading 84.85 instead of Heading 84.37, and whether the rectification application deserved to be allowed.

Analysis: The application pointed out that the goods were parts of flour mills and that, under Note 2(b) of Section XVI, parts suitable for use solely or principally with a particular kind of machine are to be classified with that machine. The earlier final order had proceeded on the footing that parts were not specifically covered under Heading 84.37 and had placed the goods under the residuary heading. On reconsideration, the Tribunal accepted that the earlier classification was erroneous and that the correct treatment, in light of the applicable chapter note, was under Heading 84.37.

Conclusion: The mistake in the final order was admitted and rectified, and the goods were held classifiable under Heading 84.37.

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