Customs classification of imported timer switches as washing machine parts was upheld; Revenue's challenge to release of goods failed.

Imported timer switches were treated as simple timers, not time switches with clock or watch movement, and therefore remained classifiable under Customs Tariff Heading 8450.90 as parts of washing machines. The Tribunal relied on its earlier classification in the importer's own case and found no basis to disturb the order directing release of the goods with caution. Revenue's challenge was rejected and the classification was upheld.

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Issues: Whether the imported timer switches were correctly classifiable under Customs Tariff Heading 8450.90 as parts of washing machines, and whether the Revenue's challenge to the order directing release of the goods with a caution deserved acceptance.

Analysis: The Tribunal noted that the classification dispute had already been decided in the importer's own case, where the goods were held to be simple timers and not time switches with clock or watch movement, and therefore classifiable under Heading 8450.90 as parts of washing machines. In view of that binding classification, the Tribunal found no ground to interfere with the order under challenge.

Conclusion: The classification under Heading 8450.90 was upheld and the Revenue's appeal was rejected.

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