Graphite blanks classification under Tariff Item 67 turned on tariff wording, not their unfinished stage.

Graphite blanks were treated as classifiable under Tariff Item 67 as graphite electrodes "all sorts", rather than under Tariff Item 68 as residuary goods. Classification turned on the breadth of the tariff wording and the factual finding that the blanks were also known as electrodes and shared the same essential properties as the finished product. Their baked stage and lack of electricity conduction were held irrelevant to classification. The fact that similar goods had been cleared under Rule 56B as semi-finished goods under Tariff Item 67 further supported exclusion from the residuary entry. Differential duty was consequently sustained.

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Issues: Whether graphite blanks were classifiable under Tariff Item 67 as graphite electrodes all sorts, or under Tariff Item 68 as goods not elsewhere specified.

Analysis: The decisive consideration was the wording of Tariff Item 67, which covered graphite electrodes "all sorts". The physical stage at which the blanks were baked and the fact that they did not conduct electricity were held to be irrelevant to classification. The authorities' factual finding, supported by the material on record, was that the blanks were also known as electrodes and had the same properties as the final product. The fact that the appellants themselves cleared similar goods under Rule 56B as semi-finished goods classified under Tariff Item 67 also supported the conclusion that the blanks were not an independent product outside that entry.

Conclusion: The blanks were correctly classifiable under Tariff Item 67 and not under Tariff Item 68, and the demand of differential duty was upheld.

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