Classification of speedometer parts under Chapter 90 prevailed over Chapter XVI, confirming Heading 90.33 for worm gears and shafts.

Worm gears and worm shafts manufactured as parts for speedometers were held classifiable under Heading 90.33, not Heading 84.83. The goods were treated as parts of a Chapter 90 instrument, and Chapter Note 2(a) to Chapter 90, together with the express exception for Heading 90.33, was given full effect. Note 1(l) of Section XVI also prevented Chapter XVI classification from displacing the Chapter 90 treatment. The result was that the specific heading for speedometer parts and accessories prevailed over the competing heading.

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Issues: Whether worm gears and worm shafts, manufactured as parts for speedometers, were classifiable under Heading 84.83 or under Heading 90.33.

Analysis: The goods were found to be parts used for speedometers, and the relevant speedometer heading in Chapter 90 did not specifically provide for parts and accessories. Chapter Note 2(a) of Chapter 90 was read with the express exception for Heading 90.33, and Note 1(l) of Section XVI excluded application of that section to articles of Chapter 90. On that basis, the competing heading 84.83 could not prevail over the specific treatment required for parts and accessories of Chapter 90 instruments.

Conclusion: The goods were correctly classifiable under Heading 90.33 and not under Heading 84.83, in favour of the assessee.

Ratio Decidendi: Where goods are parts or accessories of an instrument falling in Chapter 90 and are not specified elsewhere in that chapter, they are classifiable under Heading 90.33, and the exception in Chapter Note 2(a) must be given full effect.

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