Tariff classification of specialised space equipment components upheld under Heading 84.83 instead of residuary steel heading.

Thrust roller bearing discs and rails fabricated to design for a specific space application, supplied under a pre-arranged contract and lacking general use, are not parts of general use under Note 2 to Section XV and are therefore not excluded from Section XVI by Note 1(g). Because their nature, intended use, and specific description aligned them with components of specialised equipment used in space research and launch operations, they were held classifiable under Heading 84.83 rather than the residuary sub-heading 7308.90 of Heading 73.08. The Revenue's classification was upheld and the assessee's claim under Heading 7308.90 rejected.

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Issues: Classification of thrust roller bearing disc and rail for mini remotely piloted vehicle under Heading 73.08 or Heading 84.83 of the Central Excise Tariff.

Analysis: The goods were fabricated to design and drawing for a specific space application, supplied under pre-arranged contract, and had no general use. They were meant only as components of specific equipment used in space research and launch operations. Such goods were not parts of general use within the meaning of Note 2 to Section XV and, therefore, were not excluded from Section XVI by Note 1(g). In view of their nature, use, and specific description, they were more appropriately classifiable under Heading 84.83 rather than under the residuary sub-heading 7308.90 of Heading 73.08.

Conclusion: The classification adopted by the Revenue was upheld and the assessee's classification under Heading 7308.90 was rejected.

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