Tariff classification of ceramic moulding dyes favours the specific mould heading over machine-tool parts and accessories.

Moulding dyes used for ceramic products were held to fall under Heading 84.80 as moulds for ceramic pastes, not under Heading 8466 as parts and accessories of machine tools. The classification turned on the tariff description and the HSN Explanatory Notes, which expressly include moulds for ceramic articles within Heading 84.80. No evidence was produced to show that the goods were used solely or principally as parts or accessories of machines covered by Heading 8466, so the more specific mould heading prevailed and the classification in the impugned order was upheld.

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Issues: Whether moulding dyes used for ceramic products were classifiable under Heading 8466 as parts and accessories of machine tools or under Heading 84.80 as moulds for ceramic pastes.

Analysis: Heading 8466 applies to parts and accessories suitable for use solely or principally with machines of the relevant headings, but no evidence was produced to show that the goods were used as parts and accessories of machines covered by those headings. Heading 84.80 covers moulds for metal, glass and mineral materials, and the HSN Explanatory Notes specifically include moulds for ceramic pastes, such as brick moulds and moulds for other ceramic articles, within that heading.

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

Final Conclusion: The classification adopted in the impugned order was upheld and the appeal failed.

Ratio Decidendi: Where the goods answer the description of moulds for ceramic pastes under the tariff heading supported by the HSN Explanatory Notes, and no evidence establishes their use as parts or accessories of the claimed machine headings, classification under the specific mould heading prevails.

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