Tariff classification of motorised valves upheld under Item 68 where multiple applications supported the broader duty entry.

Imported motorised valves were examined for countervailing duty classification, with the dispute turning on whether they fell under Item 68 of the excise tariff or Item 29A(3). The installation literature showed the goods had multiple applications and consisted of an actuator motor and valve assembly used to control steam, hot water or cold water flow, so they were not confined to the narrower description relied on in the duty dispute. On that record, classification under Item 68 was supported, and the refund already granted on that basis was consequentially sustained.

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Issues: Whether the imported motorised valves were correctly classifiable for countervailing duty under Item 68 of the excise tariff or under Item 29A(3), and whether the refund granted on that basis was sustainable.

Analysis: The goods were shown by the installation literature to have multiple applications and to consist of an actuator motor and valve assembly used for controlling the flow of steam, hot or cold water. On the material on record, the valves were capable of use in more than one kind of machinery or equipment and were not confined to the restricted description on which the duty dispute was founded. The appellate authority's conclusion that the imported motorised valves should be assessed under Item 68 was supported by the record, and the appellants had themselves sought that classification and had already obtained the consequential refund.

Conclusion: The classification under Item 68 was upheld and the appeal failed.

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