Poultry equipment parts classification under Heading 8436 prevails where goods are specially designed for poultry keeping machinery.

Parts used to make poultry cages and battery units were classified as poultry keeping machinery parts under Heading 8436, because they were specially designed and used solely with poultry equipment. The tariff scheme for Section XVI required parts suitable for use solely or principally with a particular machine to be classified with that machine, unless they are parts of general use. HSN notes expressly include rearing and laying units or batteries within Heading 8436, and trade understanding supported that treatment. The fact that the goods were made of iron and steel did not determine classification, and Heading 7314 was not established.

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Issues: Whether the impugned goods, being parts used for making poultry cages and battery units, were classifiable under Heading 8436 as poultry keeping machinery parts or under Heading 7314 as articles of iron and steel wire.

Analysis: The goods were found to be specially designed and used solely for poultry keeping equipment and not as articles of general use. The classification was governed by the tariff scheme for Section XVI, especially the rule that parts suitable for use solely or principally with a particular machine are to be classified with that machine, unless excluded as parts of general use. The HSN notes specifically include rearing and laying units or batteries within Heading 8436, and trade understanding also treated the goods as poultry equipment. The mere fact that the goods were made of iron and steel did not control the classification, and the Department did not establish any basis for treating them as Heading 7314 goods.

Conclusion: The goods were correctly classified under Heading 8436, and the Revenue's claim for classification under Heading 7314 was rejected.

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