Classification of safety valve components turned on technical description and use, securing tariff re-assessment and refund relief.

Imported disc and nozzle components were classified as parts of safety valves under Customs Tariff Heading 84.61(2) because their technical description, machining, and use showed them to be integral component parts of safety valves for relieving excess steam pressure. The catalogue alone did not establish that classification, but the technical write-up and supporting departmental position confirmed the claimed heading. Re-assessment of the goods under the correct tariff entry was ordered, with consequential refund relief.

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Issues: Classification of disc and nozzle imported as components of safety valves, and whether they were assessable under Heading 84.61(2) of the Customs Tariff as parts of safety valves.

Analysis: The goods were claimed to be specially shaped and machined component parts imported along with safety valves. The record included technical write-up and catalogues supporting the claim that the disc and nozzle were integral parts of safety valves used for relieving excess steam pressure. The lower classification was rejected as the catalogue did not show them as safety-valve parts, but the appeal was supported by the technical nature of the goods and by the departmental stand that they were classifiable under the claimed heading.

Conclusion: The goods were held to be assessable under Heading 84.61(2) as parts of safety valves, and re-assessment with consequential refund was ordered.

Final Conclusion: The appeal succeeded on classification, resulting in reassessment of the goods under the claimed tariff heading and consequential refund relief.

Ratio Decidendi: Where imported goods are shown by their technical description and use to be component parts of a specified machine or apparatus, they are classifiable as such parts under the relevant tariff heading.

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