Tariff classification of thyristor fuses under clause (3) upheld, with proportionate refund of excess duty allowed.

Thyristor fuses were held to fall within Tariff Item 85.18/27(3) because they were electrical apparatus for protection of circuits and the manufacturer's literature showed a 32 ampere rated current with a high voltage specification, bringing them within the proviso to clause (3). Clause (1) applied only where clause (3) did not, so the department's classification under clause (1) was incorrect. On that basis, the importer was entitled to proportionate refund of the excess duty collected.

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Issues: Whether thyristor fuses were classifiable under Tariff Item 85.18/27(3) as electrical apparatus designed for use in circuits of 400 volts or above, 20 amperes or above, or motors of 1.5 kilowatts or above, and whether the appellant was entitled to refund of excess duty collected.

Analysis: Tariff Item 85.18/27(1) applied only where clause (3) was not attracted. The goods were electrical apparatus used for protection of electrical circuits, and the manufacturer's literature showed the imported fuses were of category 3NE4-101 with rated current of 32 amperes and a high rated voltage specification. On that basis, the goods were designed for use in circuits meeting the proviso to clause (3), so they fell within Tariff Item 85.18/27(3).

Conclusion: The classification adopted by the department was incorrect, and the appellant was entitled to proportionate refund of the excess duty collected.

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