Classification of imported stainless steel moulds follows mould-specific tariff entry, not general steel product classification.

Imported glossy finish stainless steel moulds were classified by reference to their identity with goods already treated as moulds in earlier Tribunal decisions. On that basis, the tariff entry for moulds prevailed over the general entry for flat-rolled steel products. The goods were held classifiable under sub-heading 8480.79 and not under sub-heading 7210.90, and the impugned order was set aside on classification.

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Issues: (i) Whether the imported goods described as glossy finish stainless steel moulds were classifiable under sub-heading 8480.79 or under sub-heading 7210.90.

Analysis: The goods were found to be identical to moulds considered in earlier Tribunal decisions, where such goods had been accepted as moulds for classification purposes. Following that ratio, the appropriate classification was determined with reference to the tariff entry for moulds rather than the entry for flat-rolled products of steel.

Conclusion: The goods were classifiable under sub-heading 8480.79 and not under sub-heading 7210.90.

Final Conclusion: The impugned order was set aside and the appeal was allowed on classification.

Ratio Decidendi: Where imported goods are identical to goods earlier held to be moulds, classification must follow the tariff entry applicable to moulds and not a general steel product entry.

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