Commercial grade controls tariff classification of imported antimony oxide, with invoice and import policy determining the applicable entry.

Tariff classification of imported antimony oxide turned on its commercial grade under the Import Control Policy. Because the policy recognised painter grade and non-painter grade, and the invoice showed the goods as non-painter grade, the goods fell within Entry 28 for chemicals not otherwise specified rather than Entry 30 for paints, colours and painter's material. The classification therefore followed the grade stated in the invoice and the governing import policy, and the customs authorities' classification under Entry 30 was set aside.

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Issues: Whether antimony oxide imported by the appellants was classifiable under Entry 28 as chemicals not otherwise specified or under Entry 30 as paints, colours and painter's material.

Analysis: The classification had to be read with the Import Control Policy, which recognised two grades of antimony oxide, namely painter grade and non-painter grade. The invoice for the imported goods showed them to be of non-painter grade. On that basis, the goods answered the description of Entry 28 rather than Entry 30.

Conclusion: Antimony oxide imported by the appellants was classifiable under Entry 28 and not under Entry 30, and duty was payable accordingly in favour of the appellants.

Final Conclusion: The appeal succeeded and the classification adopted by the customs authorities was set aside.

Ratio Decidendi: Where a tariff entry classification depends on the commercial grade of the imported goods, the goods must be classified according to the grade shown by the invoice and the governing import policy.

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