Classification of coil transfer car turns on whether it is integral to the rolling mill or a non-self-propelled goods wagon.

A coil transfer car used to move hot rolled coils within a factory after the rolling process was complete was held classifiable under Heading 86.06 as a non-self-propelled goods wagon. Heading 84.55 for metal-rolling mills and rolls therefor applies only where the equipment is shown to be an integral part of the rolling mill or auxiliary equipment forming part of the mill itself. Because the available material did not establish such integration, and the vehicle functioned only as an intra-factory rail-moving transport unit, classification under Heading 84.55 was rejected.

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Issues: Whether a coil transfer car used in a rolling mill for transporting hot rolled coils within the factory is classifiable under Heading 84.55 as metal-rolling mills and rolls therefor, or under Heading 86.06 as railway or tramway goods vans and wagons not self propelled.

Analysis: Heading 84.55 covers metal rolling mills and rolls therefor, including parts. The available material did not show that the coil transfer car was an integral part of the rolling mill or that it functioned as auxiliary equipment forming part of the rolling mill itself. The goods were used for transporting hot rolled coils after the rolling process was completed, and they moved on rails within the factory. Heading 86.06 covers railway or tramway goods vans and wagons not self propelled, including small vehicles or trucks for transport of goods by rail in factories and similar premises. On that basis, the proper classification was under Heading 86.06.

Conclusion: The coil transfer car is classifiable under Heading 86.06 and not under Heading 84.55.

Ratio Decidendi: A rail-moving goods vehicle used for intra-factory transport after manufacture is classifiable under the heading for non-self-propelled goods wagons rather than as part of the rolling mill, unless it is shown to be an integral component of the rolling mill.

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