Tariff classification of imported copper tubes upheld as tubes, not condenser parts, based on invoicing, pricing, and prior ruling.

Cuprous tubes imported as such were treated as tubes and not as fabricated condenser parts, because they were invoiced and priced as raw materials and no fabrication had been carried out. The same classification issue had already been decided in the appellant's own case, where the items were classified under Heading 74.07/08 rather than Heading 84.04/05. Following that earlier ruling, the impugned classification was upheld and the goods were held classifiable as tubes, not as parts of a condenser of turbines.

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Issues: Whether cupro tubes imported by the appellant were classifiable under Heading 84.04/05 as parts of a condenser of turbines or under Heading 74.07/08 as tubes.

Analysis: The goods were invoiced and priced as tubes, indicating treatment as raw materials rather than finished components. The record also showed that the goods had been imported only as tubes and no fabrication had been carried out on them. The identical classification issue had already been decided in the appellant's own case, where the items were held classifiable under Heading 74.07/08 and not as condenser parts under Heading 84.04/05. Following that earlier decision, the impugned classification was upheld.

Conclusion: The items were held classifiable under Heading 74.07/08 and not under Heading 84.04/05 as parts of a condenser.

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