Motor vehicle parts classification prevails where brake linings are specially designed for vehicle use and glass fibre composition is unproved.

Unmounted brake linings specially designed for use as motor vehicle components were classified under Heading 87.08 as parts and accessories of motor vehicles. The department did not produce technical material or test results proving that the asbestos-free goods were wholly or predominantly composed of glass fibre, so Heading 70.14 for articles of glass fibre was not attracted. The specific motor-vehicle entry therefore prevailed over the competing glass-fibre classification, and the classification was accepted in favour of the assessee.

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Issues: Whether unmounted brake linings used as components of motor vehicles were classifiable under Heading 87.08 as parts and accessories of motor vehicles, or under Heading 70.14 as articles of glass fibre.

Analysis: The goods were inspected as samples and were admittedly designed for use as motor vehicle components. The department failed to produce technical material or test results establishing that the asbestos-free item was wholly or predominantly composed of glass fibre. In the absence of proof of such composition, and given that the goods were specifically made for use as parts of motor vehicles, the specific motor-vehicle entry was held to apply rather than the glass-fibre entry.

Conclusion: The goods were correctly classifiable under Heading 87.08 and not under Heading 70.14. The finding was in favour of the assessee.

Ratio Decidendi: Where goods are specially designed for use as parts of motor vehicles and the department fails to prove a competing material composition, the specific motor-vehicle heading prevails over the claimed glass-fibre classification.

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