Classification of plaster moulds under specific tariff heading prevails over residuary plaster entry; Revenue's challenge failed.

Moulds made of Plaster of Paris were held classifiable under Tariff Item 8480 as moulds for mineral material rather than under Heading 68.07 as articles of plaster. Heading 68.07 was treated as a residuary entry for plaster articles not otherwise specified, while the goods were specifically covered by Heading 84.80. Chapter Note 1(a) to Chapter 84 did not exclude such moulds from that heading merely because a general plaster heading also existed. The classification under Tariff Item 8480 was therefore upheld and the Revenue's appeal failed.

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Issues: Whether moulds made out of Plaster of Paris were classifiable under Tariff Item 8480 as moulds for mineral material, or under Heading 68.07 as articles of plaster.

Analysis: Heading 68.07 covered all other articles of plaster not elsewhere specified or included. The moulds in question were specifically covered by Heading 84.80. Chapter Note 1(a) of Chapter 84 did not take such moulds out of that heading merely because Heading 68.07 was a residuary entry for articles of plaster.

Conclusion: The classification under Tariff Item 8480 was correct and the Revenue's appeal failed.

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