Tariff classification of thermistors depends on strict technical criteria; goods below the voltage threshold fall under the residual heading.

Thermistors imported as semiconductor devices were classified by reference to the tariff proviso governing Heading 85.18/27(3). The decisive factor was the technical data showing supply voltage of 240V/50Hz or 415V/50Hz, because sub-heading (3) applied only to articles designed for use in circuits of 400 volts or above, 20 amperes or above, or with motors of 1.5 kilowatts or above. As the goods did not meet the voltage criterion, they were excluded from sub-heading (3) and fell within the residual entry under Heading 85.18/27(1).

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Issues: Whether thermistors imported by the appellant were classifiable under Heading 85.18/27(3) or under Heading 85.18/27(1).

Analysis: The invoice described the goods as thermistors and the catalogue showed them to be semiconductor devices, but the decisive factor was the technical data indicating supply voltage of 240V/50Hz or 415V/50Hz. The proviso to Heading 85.18/27(3) required articles designed for use in circuits of 400 volts or above, or 20 amperes or above, or for use with motors of 1.5 kilowatts or above. Since the goods did not satisfy the voltage requirement, they did not fall within sub-heading (3). The remaining entry was sub-heading (1), under which the department had classified them.

Conclusion: The goods were correctly classified under Heading 85.18/27(1), and the claim for reassessment under Heading 85.18/27(3) failed.

Ratio Decidendi: Where a tariff sub-heading is governed by a specific proviso, classification must satisfy the proviso's stated technical criteria; absent such satisfaction, the goods fall under the residual applicable entry.

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