Classification of speaker grill parts turned on actual use in television receivers, with the preferred heading accepted.

Punch Metal used as a speaker grill in television receivers was held not classifiable as parts of audio speakers under sub-heading 8522.00 because the record did not show it to be a speaker grill for audio speakers or interchangeable with such parts. On the undisputed material, its actual and principal use was as a part suitable solely or principally for television receivers, so classification under sub-heading 8529.00 was accepted. The lower classification was rejected and the assessee's claimed classification was allowed with consequential relief.

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Issues: Whether the product described as Punch Metal, used as a speaker grill in television receivers, was correctly classifiable under sub-heading 8522.00 as parts of audio speakers or under sub-heading 8529.00 as parts suitable for use solely or principally with television receivers.

Analysis: The product was not shown in the notice, adjudication order, or appellate order to be a speaker grill for audio speakers, nor was there any finding that it was interchangeable with such grills. On the undisputed material, it was a speaker grill used in television receivers, and the classification adopted by the lower authorities under sub-heading 8522.00 could not be sustained. The claimed classification under sub-heading 8529.00, being the appropriate heading for parts suitable for use solely or principally with television receivers, was accepted.

Conclusion: The classification under sub-heading 8522.00 was rejected and the product was held classifiable under sub-heading 8529.00 in favour of the assessee.

Final Conclusion: The appeal succeeded and the assessee obtained the classification sought with consequential relief.

Ratio Decidendi: Where a product is undisputedly used as a part of television receivers and there is no material to treat it as interchangeable with parts of another apparatus, classification must follow its actual and principal use.

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