Tariff classification of shunts turns on proof of special design; absent such material, Heading 85.33 applies.

Classification of shunts depended on proof that they were specially designed for an article, apparatus, or machine falling under Chapter 90. In the absence of supporting material, Chapter Note 2(a) of Chapter 90 did not justify classification under Heading 90.33. The goods were treated as akin to resistors, and the technical specifications relied on by revenue supported classification under Heading 85.33. The revenue's appeal therefore succeeded, and the classification adopted by the appellate authority was set aside.

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Issues: Whether the goods described as shunts were classifiable under Heading 90.33 as claimed by the assessee or under Heading 85.33 as claimed by revenue.

Analysis: Classification under Heading 90.33 required material to show that the goods were specifically designed for an article, apparatus, or machine falling under Chapter 90. In the absence of such material, Chapter Note 2(a) of Chapter 90 did not support classification under Heading 90.33. The goods were treated as akin to resistors, and the revenue's reliance on technical specifications for resistors was accepted for determining the appropriate tariff entry.

Conclusion: The goods were not classifiable under Heading 90.33 and were held classifiable under Heading 85.33, in favour of revenue.

Final Conclusion: The revenue's appeal succeeded and the classification adopted by the appellate authority was set aside.

Ratio Decidendi: Where classification under a specific heading depends on proof of special design for a particular article or apparatus, such classification cannot be sustained in the absence of supporting material, and the goods may be placed under the more appropriate general heading.

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