Tariff classification of asbestos gaskets from duty-paid sheets falls to the residuary entry, not the fibre-based heading.

Non-automotive gaskets cut from duty-paid asbestos jointing sheets were held not to fall within item 22F(iv) because that entry covers manufactures directly made from mineral fibre or yarn, not further articles made from an intermediate manufactured sheet. As the gaskets were produced from asbestos sheets rather than directly from fibre or yarn, they did not satisfy item 22F(iv). In the absence of a specific tariff entry for such gaskets, the residuary item 68 applied, and the goods were correctly classified there.

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Issues: Whether non-automotive gaskets cut out of duty-paid asbestos jointing sheets were classifiable under item 22F(iv) of the Central Excise Tariff or under item 68.

Analysis: The goods in dispute were gaskets made from asbestos sheets that had already been manufactured from asbestos fibre or yarn and had borne duty. Item 22F(iv) was construed as covering manufactures that are the direct result of manufacture from mineral fibre or yarn. The expression did not extend to a further article made out of a manufactured intermediate product. Since the gaskets were manufactured from asbestos sheets and not directly from fibre or yarn, they did not answer the description in item 22F(iv). As non-automotive gaskets were not specified elsewhere in the tariff, the residuary entry applied.

Conclusion: The gaskets were not classifiable under item 22F(iv) and were correctly classifiable under item 68.

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