Classification of PVC sheets turned on sole or principal use as pollution control equipment parts, not general plastics articles.

PVC corrugated roofing sheets and PVC rigid plain sheets cleared for use in a methane recovery anaerobic digestor system and other pollution control installations were held to be classifiable with the equipment under Chapter 84. Section Note 2(b) to Section XVI requires parts suitable solely or principally for use with a particular machine to be classified with that machine, and Chapter Note 2(n) to Chapter 39 excludes articles of Section XVI. As the record showed the goods were treated as parts of pollution control equipment and no contrary end-use or buyer pattern was shown, classification under Chapter 39 as general plastics articles was rejected.

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Issues: Whether PVC corrugated roofing sheets and PVC rigid plain sheets cleared by the assessee were classifiable under Chapter 84 as parts of pollution control equipment, or under Chapter 39 as plastics articles.

Analysis: The goods were cleared for use in a methane recovery anaerobic digestor system and other pollution control installations. Chapter Note 2(n) to Chapter 39 excludes articles of Section XVI. Section Note 2(b) to Section XVI provides that parts suitable solely or principally for use with a particular machine are to be classified with that machine. The record also showed that the same goods were being treated as parts of pollution control equipment and that the exemption notification had been extended to parts of such equipment. The revenue did not produce contrary evidence to show a different end-use or a different buyer pattern warranting classification under Chapter 39.

Conclusion: The goods were correctly classifiable under Chapter 84 as parts of pollution control equipment, and the revenue's challenge to the classification failed.

Ratio Decidendi: Where goods are shown to be suitable solely or principally for use with a particular machine or equipment, and Chapter 39 expressly excludes articles of Section XVI, they are to be classified with the machine or equipment rather than as general plastics articles.

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