Classification of integrated compressor component sets upheld under heading 8414.90 based on intended use and prior precedent.

Imported channel and spring sets designed exclusively for specific air compressor models were treated as an integrated component set with no independent function. Their classification was determined by their intended use within the compressor mechanism and by earlier cases involving the same goods, with no contrary authority shown. The goods were therefore accepted under heading 8414.90, and the assessee's classification was upheld.

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Issues: Whether the imported channel and spring sets, designed for use in air compressors, were correctly classifiable under heading 8414.90.

Analysis: The imported items were specifically designed for particular models of air compressors and were supplied as a composite set consisting of a channel and spring to be fitted inside the compressor. Neither element had an independent function, and the set operated only in conjunction with the compressor mechanism. The classification issue had already been settled in the appellant's own earlier cases on the same goods, and no contrary decision was shown.

Conclusion: The goods were held classifiable under heading 8414.90, in favour of the assessee.

Final Conclusion: The appeals succeeded and the classification adopted by the appellant was accepted.

Ratio Decidendi: Goods designed as an integrated component set for a specific machine are to be classified according to their intended function and established precedent on the same goods.

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