Boiler super heater elements classifiable under Heading 84.04, not Chapter 86, despite railway use.

Super heater elements and their spares for boilers were held classifiable under Tariff Heading 84.04, not Tariff Heading 86.07. The text applies Section Note 2(e) of Section XVII to state that goods falling under Heading 84.04 remain within that heading and cannot be moved to Chapter 86 merely because they are used in railway locomotives or supplied to the Railways. It also notes that super heaters for boilers, and parts thereof, are covered by Heading 84.04 with reference to Section Note 2(a) of Section XVI.

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Issues: Whether super heater elements and their spares for boilers were classifiable under Tariff Heading 84.04 or under Tariff Heading 86.07.

Analysis: The dispute was confined to the rival headings 84.04 and 86.07. The goods were admitted to be parts of super heaters or super heater elements for boilers. In view of Section Note 2(e) of Section XVII, goods falling under Tariff Heading 84.04 are the scope of Section XVII and therefore cannot be classified under Chapter 86 merely because they are used in railway locomotives or supplied to the Railways. The goods were specifically described in Tariff Heading 84.04 as super heater for boilers, and the parts thereof were also covered by that heading with reference to Section Note 2(a) of Section XVI.

Conclusion: The goods were correctly classifiable under Tariff Heading 84.04 and not under Tariff Heading 86.07, and the assessee's appeal succeeded.

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