Classification of machine-specific flanges and nuts upheld as not being parts of general use.

Flanges and nuts made to specific drawings for use with a particular machine component were held not to be parts of general use. On unchallenged facts, they were specifically designed for that machine and suitable solely or primarily for that use, so the tariff notes relied on by Revenue did not alter the classification. The goods were therefore not classifiable under Heading 73.18, and the assessee's classification under Heading 8412.90 was upheld.

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Issues: Whether flanges and nuts designed for and conforming to specific drawings for use with a particular machine component were classifiable under Heading 8412.90 or as parts of general use under Heading 73.18.

Analysis: The goods were found, on unchallenged facts, to be specifically designed for a particular machine component and not for general use. The tariff notes relied on by Revenue did not displace that factual finding. The absence of material to show that the goods were parts of general use, together with the settled test that classification depends on whether the goods are suitable solely or primarily for the relevant machine or article, supported acceptance of the assessee's classification.

Conclusion: The goods were not parts of general use and were not classifiable under Heading 73.18. The classification adopted by the assessee under Heading 8412.90 was upheld, in favour of the assessee.

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