Tariff classification follows an express chapter note when sanitary ware is specifically included under the relevant heading.

Chapter Note 11(h) to Chapter 39 expressly covered bath tubs, shower trays, counter wash basins and similar sanitary wares under Tariff Item 3922, so the goods were correctly classified under that heading. Although the SC did not fully accept the Tribunal's reasoning for placing the goods under Tariff Item 3922.90, it found no basis to disturb the classification because the statutory note directly governed the issue. The challenge to the classification therefore failed, and the assessee's classification was left undisturbed.

---

---

Issues: Whether the goods in question were classifiable under Tariff Item 3922 in view of Chapter Note 11(h) to Chapter 39.

Analysis: The Court did not fully agree with the Tribunal's reasoning for placing the goods under Tariff Item 3922.90, but held that Chapter Note 11(h) to Chapter 39 expressly brought bath tubs, shower trays, counter wash basins and similar sanitary wares within Tariff Item 3922. On that basis, the classification adopted by the Tribunal did not call for interference.

Conclusion: The goods were held to fall under Tariff Item 3922, and the challenge to that classification failed.

Final Conclusion: The civil appeals were dismissed, and the classification in favour of the assessee was left undisturbed.

Ratio Decidendi: Where a tariff chapter note specifically includes the goods within a particular heading, classification must follow that express statutory note.

---