Specific tariff entry controls classification of Incoloy 800 boiler tubes, excluding stainless steel and general headings.

Incoloy 800 tubes used as spares for a reformed gas boiler were held classifiable under Item 73.17/19(1)(iii) of the First Schedule to the Customs Tariff Act, 1975 because that entry specifically covered tubes and pipes for boilers falling within Heading 84.01/02. They were not classifiable under Item 73.17/19(2) since Incoloy 800 was treated as not being stainless steel. The specific boiler-tube entry therefore prevailed over the more general heading, and duty was assessed accordingly under the specific tariff item.

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Issues: Whether Incoloy 800 tubes required as spares for a reformed gas boiler were classifiable under Item 73.17/19(2), Item 73.17/19(1)(iii), or Item 84.01/02 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: It was held in an earlier decision relied upon here that Incoloy 800 is not stainless steel. On that basis, the goods could not fall under the stainless steel sub-heading in Item 73.17/19(2). Since Item 73.17/19(1)(iii) specifically covered tubes and pipes for boilers falling within Heading 84.01/02, that specific entry governed the classification and excluded resort to Item 84.01/02.

Conclusion: The goods were classifiable under Item 73.17/19(1)(iii) and not under Item 73.17/19(2) or Item 84.01/02.

Final Conclusion: The classification was corrected in favour of the revenue, with the duty liability fixed under the more specific tariff entry.

Ratio Decidendi: Where a tariff item specifically covers the goods in question, classification must be made under that specific entry and not under a more general or residuary entry; goods not being stainless steel cannot be classified under the stainless steel sub-heading.

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