Classification of tile-making machinery parts under Heading 8474 upheld, not parts of machine tools for ceramic working.

Goods used in tile-making machinery that pressed raw material into moulds and produced shaped slabs for later conversion into ceramic tiles were classifiable as parts of shaping or moulding machinery under Heading 8474. Heading 8466, covering parts and accessories of machine tools for working stone, ceramics and similar materials, did not apply because the machinery was used for moulding and shaping unfired ceramic articles rather than working ceramic products in the relevant sense. The HSN Explanatory Notes supported this interpretation, and the appellant's contrary classification claim failed.

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Issues: Whether the goods manufactured by the appellant were classifiable as parts and accessories of machine tools for working ceramic products under Heading 8466, or as parts of shaping or moulding machinery under Heading 8474.

Analysis: The goods were found to be used as parts of tile-making machinery that pressed raw material into moulds and produced shaped slabs later converted into ceramic tiles. Heading 8464 was held to cover machine tools for working stone, ceramics and similar materials, but not machines used for working ceramic paste or unfired ceramic articles. Since the goods were used with machinery for moulding and shaping unfired ceramic articles, they were treated as components of the moulding machinery rather than parts of the kind of machine covered by Heading 8466. The HSN Explanatory Notes supported this construction.

Conclusion: The goods were correctly classifiable under Heading 8474 and not under Heading 8466; the contention of the appellant failed.

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