Artificial graphite machinery parts fall under Chapter 84, not mineral-substance classification, with consequential relief.

Articles manufactured from artificial graphite with a resin binder, when used as component parts of machinery, are not treated as mineral-substance goods under Heading 68.01/16 of the Customs Tariff Schedule. Applying the earlier Tribunal principle on similar artificial graphite articles, the classification followed Chapter 84 as parts of machinery rather than the mineral-substance heading. The imported cylinder parts used in a combustion chamber were therefore correctly classified under Chapter 84, and the assessee obtained the claimed classification with consequential relief.

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Issues: Whether the imported cylinder parts, made of artificial graphite with resin binder and used as component parts of a combustion chamber, were classifiable under Heading 68.01/16(1) of the Customs Tariff Schedule or under Chapter 84 as parts of machinery.

Analysis: The goods were found to be manufactured from artificial graphite and not natural graphite. The earlier Tribunal ruling on similar articles made of artificial graphite and phenolic resin was applied, under which such articles were held not to be articles of mineral substances falling within Heading 68.01/16, but articles of artificially produced substances classifiable under Heading 84.17. Since the present goods were also component parts of a combustion chamber, the same classification principle governed the dispute.

Conclusion: The goods were correctly classifiable within Chapter 84 and not under Heading 68.01/16.

Final Conclusion: The appeal succeeded and the assessee obtained the classification claimed, with consequential relief.

Ratio Decidendi: Articles manufactured from artificial graphite with a resin binder, when used as component parts of machinery, are not classifiable as mineral-substance articles under Heading 68.01/16 but fall for classification under Chapter 84 as parts of machinery.

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