Functional classification of circuit-breaker parts prevails over fibreglass content in determining the correct tariff heading.

Arc Chamber Housing Tubes made to customer specifications for use in electrical circuit breakers were classified by their specific design and function as dedicated circuit-breaker parts, not by fibreglass content alone. Because the goods served as an oil container, thermal insulator and pressure-resisting housing in that equipment, they were not ordinary glass-fibre articles under Tariff Heading 70.14. The proper classification was as parts of electrical circuit breakers under Tariff Heading 84.38, so the Revenue's classification under Heading 70.14 was rejected and the assessee's position was sustained.

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Issues: Whether Arc Chamber Housing Tubes were classifiable under Tariff Heading 70.14 as glass fibre articles, or under the heading applicable to parts specially designed for electrical circuit breakers.

Analysis: The goods were manufactured to customer specifications for use in electrical circuit breakers and were intended to serve as oil container, thermal insulator and pressure-resisting housing in that equipment. On the material before it, the product was not an ordinary fibreglass tube or a general glass-fibre article, and its classification had to be determined by its specific use and design as a dedicated part of circuit breakers rather than by its fibreglass content alone. The Revenue's attempt to classify it under Tariff Heading 70.14 was therefore incorrect.

Conclusion: The goods were not classifiable under Tariff Heading 70.14 and were more appropriately classifiable as a part of electrical circuit breakers under Tariff Heading 84.38, so the Revenue's appeal failed.

Final Conclusion: The classification adopted against the assessee was not sustained, and the appeal was rejected.

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