Specific tariff classification for gaskets prevails over a broader iron and steel heading when records establish the goods' identity.

Gaskets specifically identified in the invoice and supporting literature, including material specifications and drawings linking the part numbers to rubber coated steel gaskets, fell under the specific tariff heading for gaskets. They could not be classified as a general article of iron and steel under the broader residuary heading because the records established their distinct identity. The classification under Heading 8484.10 was therefore upheld and the Revenue's challenge failed.

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Issues: Whether the disputed goods, being gaskets, were classifiable under Heading 8484.10 or under Heading 7326.90 of the Customs Tariff Act, 1975.

Analysis: The goods were described in the invoice and supporting literature as gaskets, with material specifications and drawings linking the part numbers to rubber coated steel gaskets. Heading 8484.10 specifically covers gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal. In these circumstances, the goods could not be treated as a general article of iron and steel under Heading 7326.90 when the description and supporting records established their specific identity as gaskets.

Conclusion: The goods were correctly classifiable under Heading 8484.10, and the Revenue's challenge to that classification failed.

Final Conclusion: The order granting classification under Heading 8484.10 was upheld and the Revenue appeal was rejected.

Ratio Decidendi: Where goods are specifically identifiable by description and supporting records as gaskets, they are to be classified under the specific tariff heading for gaskets rather than under a residuary or broader heading for general articles of iron and steel.

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