Tariff classification turns on designed use and specific character, with Heading 83.02 prevailing over general metal-profile entries.

Tariff classification depended on the goods as presented and their designed use, because Heading 83.02 expressly covers articles "suitable for" specified purposes. Iron and steel sections shaped, coated and bent for venetian blinds were held classifiable as identifiable blind parts under Sub-heading 8302.41, not as general iron and steel sections under 7301.20. Aluminium rolled products designed as fittings and fixtures for walls and ceilings were treated as similar building fixtures under Heading 83.02, not as general aluminium profiles under 7604.29. The more specific heading prevailed once the goods had acquired the character of the relevant articles.

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Issues: (i) Whether the imported iron and steel sections were classifiable under Tariff Sub-heading 7301.20 or under Tariff Sub-heading 8302.41 as articles suitable for venetian blinds; (ii) Whether the imported aluminium rolled products were classifiable under Tariff Sub-heading 7604.29 or under Tariff Heading 83.02 as fixtures suitable for buildings.

Issue (i): Whether the imported iron and steel sections were classifiable under Tariff Sub-heading 7301.20 or under Tariff Sub-heading 8302.41 as articles suitable for venetian blinds.

Analysis: Tariff Heading 83.02 expressly uses the expression "suitable for", which makes suitability for use relevant to classification under that heading. The imported iron and steel sections were admitted to be suitable for use in venetian blinds, and the examination report showed that they had been given a specific shape, design, coating, and bends that made them identifiable parts for that purpose. The general entry under Tariff Sub-heading 7301.20 could not prevail over the more specific heading for articles suitable for venetian blinds.

Conclusion: The iron and steel sections were correctly classifiable under Tariff Sub-heading 8302.41, and the assessee's claim under Tariff Sub-heading 7301.20 was rejected.

Issue (ii): Whether the imported aluminium rolled products were classifiable under Tariff Sub-heading 7604.29 or under Tariff Heading 83.02 as fixtures suitable for buildings.

Analysis: Chapter Note 1(a) and 1(b) of Chapter 76 show that aluminium bars, rods and profiles remain within Chapter 76 only if they have not assumed the character of articles of other headings. The imported aluminium products were not mere general-purpose profiles; they were shaped and designed for use as fittings and fixtures in walls and ceilings. Even though walls and ceilings are not expressly named in Heading 83.02, the expression "similar fixtures" in the heading was treated as wide enough to cover such building-related fixtures. The cited explanatory notes on rods, tubes and bars did not govern these goods, and the earlier tribunal decision relied upon by the assessee was held inapplicable.

Conclusion: The aluminium rolled products were correctly classifiable under Tariff Heading 83.02, and the assessee's claim under Tariff Sub-heading 7604.29 was rejected.

Final Conclusion: The appeal failed because both categories of imported goods were held to fall under Tariff Heading 83.02 rather than under the classifications claimed by the assessee.

Ratio Decidendi: Where the tariff entry expressly makes suitability for a stated use relevant, classification depends on the goods as presented and on their specific designed use, and a more specific heading prevails over a general metal-profile entry once the goods have acquired the character of identifiable fittings or fixtures of the relevant kind.

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