Tariff classification by description and material prevailed over use-based classification for iron and steel connecting fittings.

Tariff Heading 85.36 was confined to electrical apparatus for switching, protecting or making connections in electrical circuits, and the voltage qualifier reinforced that limited scope. Fabricated iron and steel connecting fittings such as sealing condulets, elbows, bends and reducing couplings were found to join tubes at junctions rather than perform any electrical switching or protecting function. As the goods had no voltage rating and were more specifically covered by competing headings based on description and material, classification under Heading 85.36 was rejected. The use test was held to apply only where no specific description-and-material heading was available, which was not the position here.

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Issues: Whether the fabricated iron and steel items manufactured by the assessee were correctly classifiable under Tariff Heading 85.36, or whether they were more appropriately classifiable under Tariff Headings 7307 and 7069 on the basis of their description and material.

Analysis: Tariff Heading 85.36 is confined to electrical apparatus used for switching, protecting, or making connections in electrical circuits and also carries a voltage-related qualifier. The goods in question were connecting fittings such as sealing condulets, elbows, bends, and reducing couplings, intended to join tubes at junctions and not to perform switching or protecting functions in electrical circuits. As the articles had no voltage rating and their description corresponded to goods made of iron and steel or aluminium covered by the rival tariff entries, the assessment could not be sustained under Heading 85.36. The question of use was held to arise only where there is no specific heading by description and material, which was not the position here.

Conclusion: The classification under Tariff Heading 85.36 was rejected and the Revenue's plea for classification under the competing tariff headings was accepted.

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