Tariff classification of plastic enclosures turns on whether they are proven to be electrical fittings parts.

Plastic enclosures cleared from the factory were held classifiable under Heading 39.23 because they were not shown to be parts of electrical fittings. The Tribunal relied on its earlier ruling on a similar tariff dispute and found that, where goods are cleared as such and no evidence establishes their use as electrical-fittings parts, classification under Heading 85.38 is untenable. The assessee's claim for Heading 85.38 was rejected, and the plastics heading was upheld as the correct tariff entry.

---

---

Issues: Whether the disputed goods, namely Duro Box Enclosures, were correctly classifiable under Heading 39.23 rather than as parts of electrical fittings under Heading 85.38.

Analysis: The dispute turned on the proper tariff classification of plastic enclosures cleared from the factory. The Tribunal relied on its earlier decision settling a similar classification question in favour of the Revenue and held that the goods were cleared as such and were not shown to be parts of electrical fittings. On that basis, classification under Heading 85.38 was found untenable and Heading 39.23 was held to be the appropriate entry.

Conclusion: The classification under Heading 39.23 was upheld and the assessee's claim under Heading 85.38 was rejected.

Ratio Decidendi: Where plastic goods are cleared as such and are not established to be parts of electrical fittings, they are classifiable under the appropriate plastics heading and not under the heading for electrical fittings.

---