Classification of photocopier parts under the machine heading, not the residuary entry, was upheld.

Parts and accessories used with photocopying apparatus were analysed under Chapter Notes 2(a) and 2(b) of the Central Excise Tariff, which require goods suitable for use solely or principally with a machine to be classified with that machine unless separately covered elsewhere. Because the goods were admittedly meant for photocopying apparatus under Heading 90.09, and the HSN notes treated Heading 90.09 as covering its parts and accessories while Heading 90.33 operated residually, the goods were classified under Heading 90.09 and not under Heading 90.33. The Revenue's classification position succeeded.

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Issues: Whether parts and accessories used in photocopying apparatus were classifiable under Heading 90.09 or under the residuary Heading 90.33 of the Central Excise Tariff.

Analysis: Chapter Note 2(a) excludes from separate treatment those parts and accessories that are themselves goods included in specified headings, while Chapter Note 2(b) directs that other parts and accessories suitable for use solely or principally with a particular kind of machinery, instrument or apparatus are to be classified with that machine or apparatus. The goods in question were admittedly meant for use in photocopying apparatus falling under Heading 90.09. The HSN notes also indicated that Heading 90.09 covers parts and accessories of goods of that heading, whereas Heading 90.33 is intended only as a residuary entry for other parts and accessories. Chapter Note 3(c) further confirmed the residuary nature of Heading 90.33.

Conclusion: The goods were classifiable under Heading 90.09 and not under Heading 90.33, and the Revenue appeal succeeded.

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