Customs classification of tachometers under Heading 90.29 prevailed over treatment as machinery parts under Heading 98.06.

Differential and ratio tachometers were analysed for Customs Tariff classification under competing headings. Chapter 98 may apply to goods that satisfy its conditions even where a more specific heading exists elsewhere, but Heading 98.06 is limited to parts of machinery, equipment, appliances, instruments and articles. The products were precision instruments producing analogue output signals for measuring speed difference, speed ratio and stretch or shrinkage, and their literature did not establish that they were parts of rubber-working machinery. Chapter Note 7 and Notification No. 130/87-Cus. did not bring them within Heading 98.06, while Heading 90.29, and specifically Sub-heading 9029.20, covered tachometers.

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Issues: Classification of differential and ratio tachometers under the Customs Tariff Act, 1975, and whether they were classifiable under Heading 98.06 as parts of machinery or under Sub-heading 9029.20 as tachometers.

Analysis: Chapter 98 applies to goods satisfying its conditions even if they may be covered by a more specific heading elsewhere, and Heading 98.06 covers parts of machinery, equipment, appliances, instruments and articles. On the facts, the products were precision instruments generating analogue output signals for measuring speed difference, speed ratio and stretch or shrinkage. Their literature showed applications in several industries and did not establish that they were parts of rubber-working machinery. Chapter Note 7 and Notification No. 130/87-Cus. did not bring them within Heading 98.06. Heading 90.29 specifically covers tachometers other than those of Heading 90.15, and Sub-heading 9029.20 specifically covers tachometers.

Conclusion: The goods were correctly classifiable under Sub-heading 9029.20 and not under Heading 98.06. The Revenue's challenge failed.

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