Classification of turbine packing rings as machine parts upheld under Item 84.04/05, not as gaskets under Item 84.64.

Steel packing rings for a turbine-generator were treated as parts of the turbine because the invoice, drawing, technical write-up and supplier's cable showed they were made of steel and meant principally for use with the turbine-generator. Applying Notes 2(a) and 2(b) to Section XVI, the rings were classified with the machine of which they formed part under Item 84.04/05 rather than under Item 84.64, which covers gaskets and similar joints of metal sheeting combined with other material or laminated metal foil. The classification in favour of the assessee was upheld.

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Issues: Whether steel packing rings for a turbine-generator were correctly classifiable as parts of the turbine under Item 84.04/05, or under Item 84.64.

Analysis: The rings were shown by the invoice, drawing, technical write-up and supplier's cable to be made of steel and to function as parts of the turbine, meant for use principally with the turbine-generator. On that basis, they fell to be classified with the machine of which they were parts under Notes 2(a) and 2(b) to Section XVI, rather than under Item 84.64, which covered gaskets and similar joints of metal sheeting combined with other material or laminated metal foil.

Conclusion: The packing rings were correctly classifiable under Item 84.04/05 and not under Item 84.64; the appeal was allowed in favour of the assessee.

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