Tariff classification of filling valves accepted under machinery parts heading; Revenue's alternative classification rejected.

Imported NCM filling valves, intended for use as an essential part of machinery manufactured by the importer, were found correctly classifiable under CTH 8422 90 90. Revenue's proposed classification under CTH 8481 80 90 was not sustained because no finding was recorded that the importer was merely a trader or that the goods were unconnected with machinery falling under CTH 8422 30 00. The claimed tariff entry was therefore accepted and the contrary classification rejected.

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Issues: Whether the imported NCM filling valves were correctly classifiable under CTH 8422 90 90 as claimed by the importer, or under CTH 8481 80 90 as held by Revenue.

Analysis: The imported valves were intended to serve the machinery manufactured by the importer, which fell under CTH 8422 30 00, and were stated to be an essential part of that machinery. Revenue had not recorded any finding that the importer was merely a trader in the goods or that the goods were unconnected with the manufacture of machines falling under CTH 8422 30 00. In these circumstances, rejection of the claimed classification was not justified.

Conclusion: The imported goods were held classifiable under CTH 8422 90 90, and the Revenue's classification under CTH 8481 80 90 was not sustained.

Final Conclusion: The classification claimed by the importer was accepted, resulting in relief against the Revenue's denial of the tariff entry sought.

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