Ceramic mould classification falls under Heading 84.80 where no proof links the goods to machines covered by Heading 8466.

Moulding dyes used with machines for working ceramic products were held classifiable under Heading 84.80, not Heading 8466. Heading 8466 applies only to parts and accessories used solely or principally with machines of Headings 84.62 to 84.65, and no evidence showed that these goods were used with such machines. By contrast, Heading 84.80 covers moulds, including moulds for mineral materials, and the HSN Explanatory Notes expressly include ceramic moulds such as brick moulds and moulds for other ceramic articles. Classification therefore follows Heading 84.80 where the goods are ceramic moulds rather than machine accessories.

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Issues: Whether moulding dyes used with machines for working ceramic products were classifiable under Heading 8466 or under Heading 84.80 of the Central Excise Tariff Act, 1985.

Analysis: Heading 8466 covers parts and accessories suitable for use solely or principally with machines of Headings 84.62 to 84.65, and no evidence was produced to show that the goods were used with machines falling in those headings. Heading 84.80 covers moulds, including moulds for mineral materials, and the HSN Explanatory Notes specifically include moulds for ceramic pastes such as brick moulds and moulds for other ceramic articles.

Conclusion: The goods were correctly classified under Heading 84.80 and not under Heading 8466.

Ratio Decidendi: Where goods are not shown to be parts or accessories of machines covered by Heading 8466, and the HSN Notes expressly place ceramic moulds within Heading 84.80, classification must follow Heading 84.80.

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