Tariff classification of gears and gearing favoured Heading 84.83 over Heading 84.48 under the interpretative rules.

Gears and gearing were expressly covered by Tariff Heading 84.83, and the interpretative framework of the Central Excise Tariff placed that heading ahead of Heading 84.48 under Interpretative Rule 3(c). On that basis, the earlier omission in classification was capable of correction consistently with the stated tariff interpretation. The operative conclusion was that gears and gearing fell under Heading 84.83 and not under Heading 84.48.

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Issues: Whether gears and gearing were classifiable under Tariff Heading 84.83 rather than Tariff Heading 84.48.

Analysis: Gears and gearing were expressly mentioned in Tariff Heading 84.83. The earlier order had already applied the interpretative framework of the Central Excise Tariff and held that Heading 84.83 had precedence over Heading 84.48 in view of Interpretative Rule 3(c). The omission to classify gears and gearing was therefore capable of being corrected consistently with that reasoning.

Conclusion: Gears and gearing were held classifiable under Tariff Heading 84.83 and not under Tariff Heading 84.48.

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