Classification of specialised poultry cage weld mesh follows its exclusive use as parts of poultry-keeping machinery.

Weld mesh manufactured exclusively as identifiable top, bottom, side, door and partition components of poultry battery cages is described as classifiable as parts of poultry-keeping machinery under CETH 84369100. The competing entry for iron and steel structures applies to structural articles of the specified nature, and the text states that no convincing material or reasoning established that specialised weld-mesh cage components fall within that entry. An earlier poultry-equipment decision was considered inapposite because subsequent appellate proceedings accepted classification under CETH 84369100. Accordingly, rejection of that classification and proposed classification under CETH 73089090 are described as unsustainable.

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Issues: Whether weld mesh manufactured exclusively as top, bottom, side, door and partition components of poultry battery cages is classifiable as parts of poultry-keeping machinery under CETH 84369100 or as iron and steel structures under CETH 73089090.

Analysis: The goods were manufactured from galvanised iron wire to specified designs and were exclusively used as identifiable components of poultry battery cages. The proposed entry for iron and steel structures covers structural articles of the nature specified therein, whereas the Revenue did not provide convincing material or reasoning showing how the specialised weld-mesh cage components fell within that entry. Reliance on an earlier decision concerning poultry equipment was misplaced, since the subsequent appellate proceedings accepted classification under CETH 84369100.

Conclusion: The declared classification under CETH 84369100 is correct; rejection of that classification and proposed classification under CETH 73089090 are unsustainable.

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