Customs classification of textile machinery spares under Heading 98.06 prevails despite separate pricing of accessories.

Imported spares and accessories supplied with textile machinery were treated as classifiable under Heading 98.06 of the Customs Tariff Act, 1975, because the relevant Chapter Note to Chapter 98 governed parts of machinery and equipment. Separate pricing of the spares and accessories did not alter their tariff treatment. The alternative claim for classification under Heading 84.48 was therefore not accepted, and Heading 98.06 remained the applicable entry for the imported goods.

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Issues: Whether the imported spares and accessories of textile machinery were correctly classifiable under Heading 98.06 of the Customs Tariff Act, 1975 rather than under Heading 84.48, and whether the separate pricing of the spares and accessories altered their classification.

Analysis: The goods were imported along with textile machinery, but separate price was indicated for the spares and accessories. The relevant tariff entry under Heading 98.06 covered parts of machinery and equipment, and the specific Chapter Note (1) to Chapter 98 governed the classification. On that basis, the claimed alternative classification under Heading 84.48 did not prevail.

Conclusion: The imported spares and accessories were correctly classified under Heading 98.06 of the Customs Tariff Act, 1975, and the assessee's alternative claim under Heading 84.48 was rejected.

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