Classification of machine-mounted sieves as parts of filtering machinery, not hand sieves, was restored.

Imported sieves designed for use with a Ro-Tap Testing Sieve Shaker were not "hand sieves" under Heading 96.01/06(1) because that heading covers only sieves intended for manual operation. The invoice, manufacturer's catalogue and explanatory notes showed the goods were mounted on machinery and not manipulated solely by hand, so they fell within Heading 84.18(1) as parts of filtering machinery. The department's classification was unsupported on the record, and the original customs classification in favour of the assessee was restored.

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Issues: Whether the imported sieves were classifiable under Heading 96.01/06(1) as hand sieves or under Heading 84.18(1) as parts of filtering machinery.

Analysis: The sieves were shown by the invoice and manufacturer's catalogue to be designed for use with the Ro-Tap Testing Sieve Shaker and not for independent manual operation. Heading 96.01/06(1) covered only hand sieves, meaning sieves designed to be manipulated solely by hand, while the accompanying explanatory notes indicated that sieves mounted on machines are excluded and are to be classified as parts of machinery. The record did not support the department's view that the goods were hand-operated, and the original classification as parts of filtering machinery remained unchallenged once Heading 96.01/06(1) was excluded.

Conclusion: The goods were not classifiable under Heading 96.01/06(1) and were correctly classifiable under Heading 84.18(1); the classification in favour of the assessee was restored.

Final Conclusion: The appeal succeeded and the demand based on the higher classification was set aside, with the original customs classification restored.

Ratio Decidendi: Sieves designed to be mounted on a machine for mechanical or electrical operation are not "hand sieves" and must be classified according to their function as machine parts rather than as articles meant for manual use.

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