Tariff classification of imported vacuum-cleaner goods accepted on functional use and consistent prior assessment.

Imported goods that operated as a vacuum cleaner and were equipped with an electric motor were found not to fit the customs classification adopted by the authorities under Heading 8508 6000. The acceptance of later consignments on the declared classification, without objection, also supported the importer's position. On that basis, the declared heading under Heading 8479 8999 was accepted and the customs classification proposed by the authorities was not sustained.

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Issues: Whether the imported goods were correctly classifiable under Heading No. 8479 8999 of the First Schedule to the Customs Tariff Act, 1975 or under Heading No. 8508 6000 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were found to operate as a vacuum cleaner and to be equipped with an electric motor. On that basis, they could not be brought within the description adopted by the customs authorities. The later consignments had also been assessed on the basis of the declared classification without objection, which supported acceptance of the appellant's classification.

Conclusion: The classification adopted by the customs authorities was not sustained and the declared classification was accepted in favour of the appellant.

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