Specific functional use controls tariff classification of finished furnace parts over general application metal heading.

Copper emergency plugs and copper nozzle heads, cleared in machined and finished condition for use in a steel plant furnace, were treated as parts with a specific industrial function rather than goods of general application. Because no further processing by buyers was required before use, their classification turned on their intended operational role in furnace equipment. On that basis, the goods fell under Heading 8485.90 of the Central Excise Tariff and not under Heading 74.19, which was claimed for general application metal items.

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Issues: Whether copper emergency plugs and copper nozzle heads were classifiable as parts for use in the furnace of the steel plant under Heading 8485.90 of the Central Excise Tariff, or as items of general application under Heading 74.19.

Analysis: The goods were found to be in machined condition and cleared in the form in which they were intended to be used. No material showed that buyers were required to carry out further processing before use. Their described functions in steel plant operations showed that they were finished items meant for specific industrial use and not goods of general application under the metal tariff heading claimed by the assessee.

Conclusion: The goods were correctly classified under Heading 8485.90 and not under Heading 74.19.

Ratio Decidendi: Goods cleared in finished form and ed for specific use as parts of industrial equipment are classifiable according to that specific functional use rather than as goods of general application.

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