Tariff classification of plastic parts turns on true identity, function and evidence; spools fall under Heading 39.23, not Chapter 85.

Classification of plastic moulded parts depends on the goods' true identity, function and supporting evidence, not visual impression alone. The voltage-stabilizer outer cover was not finally classified as a part under Heading 85.38 because the record lacked adequate material and functional analysis; that issue was remanded for de novo determination. By contrast, plastic spools used in manufacture of transformers and TV-related components were treated as spools within the Section XVI exclusion and classified under Heading 39.23, not as parts of Chapter 85 goods. The matter was remanded for reworking of the demand, while limitation and exemption issues were left open.

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Issues: (i) Whether the plastic moulded outer cover/parts used in voltage stabilizers were classifiable under Heading 85.38 as parts of voltage stabilizers or required re-determination on proper evidence; (ii) Whether the plastic spools used in manufacture of transformers/TV-related components were classifiable under Heading 39.23 or under Chapter 85 as parts of television/transformer goods.

Issue (i): Whether the plastic moulded outer cover/parts used in voltage stabilizers were classifiable under Heading 85.38 as parts of voltage stabilizers or required re-determination on proper evidence.

Analysis: The record did not contain adequate material, expert opinion, or detailed functional analysis to support the classification of the voltage-stabilizer item as a part under Heading 85.38. The adjudication was based largely on visual inspection and opinion, without sufficiently establishing the precise identity and function of the article or whether it was merely an accessory or housing cover. The tariff entry under Heading 39.23 was also examined, but the evidence was considered insufficient for a final classification finding.

Conclusion: The classification of the voltage-stabilizer item was set aside for fresh determination in de novo proceedings.

Issue (ii): Whether the plastic spools used in manufacture of transformers/TV-related components were classifiable under Heading 39.23 or under Chapter 85 as parts of television/transformer goods.

Analysis: The exclusion under Section XVI was read broadly to cover spools generally, and the technical understanding of a spool as a support for wire or coil was applied. On that basis, the plastic spools could not be treated as goods falling under Chapter 85 as parts of television or transformer components. They were held more appropriately classifiable under Heading 39.23, and the demand required reworking on that basis.

Conclusion: The spools were held classifiable under Heading 39.23 and not under Chapter 85.

Final Conclusion: The matter was remanded for de novo adjudication after accepting the classification of the spools under Heading 39.23 and leaving the remaining issues, including limitation and exemption claims, open.

Ratio Decidendi: Classification must rest on the goods' true identity and functional evidence, and where tariff exclusion notes clearly apply, the goods cannot be brought under a residuary or competing chapter by unsupported opinion alone.

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