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Issues: (i) Whether bird scaring cartridges and the pistol adaptor could be classified under Heading No. 85.16/27 of the Customs Tariff Schedule as electric traffic control equipment for airports; (ii) Whether the pistol adaptor was classifiable under Heading No. 93.01/07 of the Customs Tariff Schedule and whether the bird scaring cartridges were classifiable under Heading No. 36.01/08 of the Customs Tariff Schedule.
Issue (i): Whether bird scaring cartridges and the pistol adaptor could be classified under Heading No. 85.16/27 of the Customs Tariff Schedule as electric traffic control equipment for airports.
Analysis: The goods were intended to scare away birds from airport runways and not to control aircraft traffic. Heading No. 85.16 was held to be part of Chapter 85 dealing with electrical machinery and equipment, and the heading was not apt to cover non-electrical equipment. The heading was therefore construed harmoniously with the chapter scheme, and the nature of the goods did not answer the tariff description claimed.
Conclusion: The claim for classification under Heading No. 85.16/27 was rejected and was against the assessee.
Issue (ii): Whether the pistol adaptor was classifiable under Heading No. 93.01/07 of the Customs Tariff Schedule and whether the bird scaring cartridges were classifiable under Heading No. 36.01/08 of the Customs Tariff Schedule.
Analysis: The adaptor was treated as a pistol part or attachment, and was therefore brought within Heading No. 93.01/07 as part of arms. The cartridges were considered more appropriately classifiable as pyrotechnic articles under Heading No. 36.01/08, since they produced light and sound effects and were similar to Very flares rather than ordinary ammunition.
Conclusion: The adaptor fell under Heading No. 93.01/07 and the cartridges fell under Heading No. 36.01/08, both against the assessee on the classification dispute raised.
Final Conclusion: The appeal failed because the requested reclassification under Heading No. 85.16/27 was untenable, and no refund or further relief was warranted.