Specific tariff heading for steel balls prevails over machinery-parts claim in customs classification dispute.

Imported pulveriser steel balls intended for coal-crushing in a thermal power station were held classifiable by their own tariff description rather than as machinery parts. The reasoning applied Note 2 to Section XVI and the competing Chapter 84 note, but found that where the Tariff contains a specific heading for steel balls, that specific description prevails over a general claim that they are parts of coal-crushing machinery. The goods were therefore classified under Heading 73.33/40 and not under Heading 84.56.

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Issues: Classification of imported pulveriser steel balls under the Customs Tariff, and whether they were classifiable as parts of coal-crushing machinery or as steel balls under the specific tariff heading.

Analysis: The imported goods were meant for pulverising coal in a thermal power station, but they reached the Customs House as steel balls. Note 2 under Section XVI was relied upon to claim classification with the machinery as parts thereof under Heading 84.56. The competing tariff note in Chapter 84 specifically dealt with steel balls, and Note 4 indicated that polished steel balls and other steel balls were covered under the relevant headings, including Heading 73.33/40. Where a specific heading is available for the goods themselves, that classification prevails over a more general claim that they are parts of machinery.

Conclusion: The goods were correctly classified as steel balls under Heading 73.33/40 and not as parts of machinery under Heading 84.56.

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