Tariff classification of projector reflectors favoured mounted mirrors, but import policy barred Open General Licence for carbon arc lamp use.

Imported reflectors for cinematographic projectors were held classifiable as mounted mirrors used as parts of instruments or apparatus, rather than as parts of arc lamps, because their specific tariff description matched that use. However, the import policy expressly excluded mirrors or reflectors for carbon arc lamps from Open General Licence, and the goods fell within that exclusion because they were to be used with carbon arc lamps. The classification objection was therefore resolved in favour of the importer, but the licensing objection was sustained, so import under Open General Licence was not permitted.

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Issues: (i) Whether the imported reflectors for cinematographic projectors were classifiable as parts of projectors under the heading for mounted mirrors or as parts of arc lamps; and (ii) whether the goods were eligible for import under Open General Licence in view of the relevant import policy.

Issue (i): Whether the imported reflectors for cinematographic projectors were classifiable as parts of projectors under the heading for mounted mirrors or as parts of arc lamps.

Analysis: The imported goods were reflectors in the form of mounted mirrors intended for use as parts of instruments or apparatus. On that description, they answered the tariff entry for mirrors mounted to be used as parts of instruments or apparatus, and not the entry treating them as parts of arc lamps.

Conclusion: The classification adopted by the department was not sustainable, and the goods were correctly classifiable under the heading for mounted mirrors used as parts of projectors.

Issue (ii): Whether the goods were eligible for import under Open General Licence in view of the relevant import policy.

Analysis: The relevant import policy specifically excluded mirrors or reflectors for carbon arc lamps from Open General Licence. Since the imported reflectors were to be used in conjunction with carbon arc lamps, they fell within the exclusion.

Conclusion: The goods were not permissible for import under Open General Licence.

Final Conclusion: The classification dispute was decided in favour of the importer, but the import licensing objection was upheld, resulting in only partial relief.

Ratio Decidendi: A mounted mirror or reflector must be classified according to its specific tariff description, but where the import policy expressly excludes mirrors or reflectors for carbon arc lamps, such goods cannot be imported under Open General Licence.

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