Trade and technical meaning governs tariff classification; tubes used only as drill support were not drilling tubes.

An undefined tariff expression must be construed in its recognised trade and technical sense, so classification depends on how persons in the relevant industry understand the goods. On that approach, steel tubes used only as a shank or support for a drill bit were not "drilling tubes" in the commercial or technical sense, because mere association with drilling equipment was insufficient. The specific tariff heading for drilling tubes therefore did not apply, and the residual classification adopted by the department was upheld against the importer.

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Issues: Whether the imported steel tubes were classifiable as drilling tubes under Tariff Heading 73.17/19(1)(ii) instead of the residual heading applied by the lower authority.

Analysis: The relevant expression had to be understood in its trade and technical sense. The term "drilling tube" was not defined in the tariff and therefore had to be construed as understood by persons engaged in drilling operations. Technical literature indicated that drilling pipes are used in actual drilling operations and are recognised in trade as such. The imported tubes were found to function only as a shank or support for the drill bit and not as drilling tubes in the recognised commercial or technical sense. Mere use of the tube with a drill did not make it a drilling tube.

Conclusion: The goods were not classifiable under Tariff Heading 73.17/19(1)(ii). The classification adopted by the department was upheld and the appeal failed.

Final Conclusion: The dispute on tariff classification was decided against the importer on the basis that the goods did not answer the trade and technical meaning of drilling tubes.

Ratio Decidendi: Where a tariff expression is undefined, its classification must be determined according to its recognised trade and technical meaning, and mere functional association with a drilling tool is insufficient to bring the goods within the specific heading for drilling tubes.

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