Tariff classification of blank floppy diskettes turns on the heading text and goods' nature, not stored data capability.

Tariff classification of blank floppy diskettes had to be determined by the wording of the heading and the nature of the goods, not by the fact that similar clearances had been accepted elsewhere. The heading for automatic data processing machines, parts and accessories did not cover blank floppy diskettes, and the disks were not software merely because software could be stored on them. With Heading 84.51/55 ruled out, the competing heading alone remained for consideration, and the assessee's classification was left undisturbed.

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Issues: Whether the imported blank floppy diskettes were correctly classifiable under Heading No. 84.51/55 of the erstwhile Customs Tariff, or whether that classification had to be rejected in favour of the competing heading.

Analysis: Classification had to be decided on the merits of the tariff description and not merely because similar clearances had been allowed elsewhere. The heading covering automatic data processing machines and their parts and accessories did not fit blank floppy diskettes, and the goods were also not software merely because software may be stored on a disk. Once the plea for classification under Heading No. 84.51/55 was ruled out, the competing heading alone survived for consideration.

Conclusion: The department's challenge to classification under Heading No. 84.51/55 was rejected, and the assessee's classification stood undisturbed.

Ratio Decidendi: Tariff classification must follow the wording of the heading and the nature of the goods, and blank floppy diskettes are not to be treated as software or as parts or accessories of automatic data processing machines merely because they may carry stored information.

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