Valuation and classification of control valves: specific heading for isolating valves prevailed over a broader tariff entry.

Imported control valves were classified as isolating valves under Heading 84.61(2) because the ordinary meaning of a valve covers a device regulating flow, and the manufacturers' certificate described the goods as isolating type valves. The Department did not conclusively show that the goods fell outside sub-item (2), and their use in the soot blower system supported the importer's classification claim. Although the goods were parts of soot removers, valves are specifically covered by Heading 84.61, so there was no adequate basis to deny the more specific classification.

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Issues: Whether the imported control valves were classifiable under Heading 84.61(2) as isolating valves, rather than under Heading 84.61(1).

Analysis: The Tribunal accepted that the ordinary meaning of a valve is a device regulating the flow or passage of a medium, and gave due weight to the manufacturers' certificate describing the goods as isolating type valves. The Department did not conclusively establish that the goods were outside sub-item (2), and the fact that the valves were required for the soot blower system supported the appellants' case. The Tribunal also noted that even though the goods were parts of soot removers, valves as articles are specifically covered by Heading 84.61, and there was no adequate basis to deny the more specific classification as isolating valves.

Conclusion: The imported goods were held classifiable as isolating valves under Heading 84.61(2), and the assessee succeeded.

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