Tariff classification of plastic components turns on exclusive functional use, not mere supply to ordinance factories.
Plastic articles supplied to ordinance factories were examined for tariff classification under Chapter 93 as parts of arms and ammunition, or under Chapter 39 as articles of general use of plastics. The text notes that Chapter 93 excludes goods covered as parts of general use, including similar plastic goods, and that items such as containers, washers, rings, tubes and locking devices were ordinary plastic components without any special design showing exclusive use as ammunition parts. Mere supply to ordinance factories was held insufficient to prove exclusive end-use. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and that burden was not discharged here.
Issues: Whether the plastic articles supplied to ordinance factories were classifiable under Chapter 93 as parts of arms and ammunition, or under Chapter 39 as articles or parts of general use of plastics; and whether the Revenue had discharged the burden of proving classification under Chapter 93.
Analysis: Chapter 93 excludes goods covered by Chapter 36 and parts of general use, including similar goods of plastics. The articles listed in the record were found to be ordinary plastic items such as containers, washers, rings, tubes, locking devices and similar components, without any special shape or design showing exclusive use as parts of ammunition of war. Mere supply to ordinance factories was not treated as sufficient to prove that the goods were only fit for use as ammunition parts. In classification matters, the burden lies on the Revenue to establish the proposed tariff entry.
Conclusion: The goods were not established to be parts of ammunition of war under Chapter 93 and were treated as falling under Chapter 39 as articles of general use of plastics; the Revenue failed to justify classification under Chapter 93.
Final Conclusion: The appeal was disposed of on the footing that the goods did not stand proved to be classifiable as ammunition parts, and any further duty consequence was to be examined with reference to the exemption notification and the resulting duty liability.
Ratio Decidendi: For tariff classification, the Revenue must prove that the goods answer the description of the more specific dutiable entry and are not excluded as parts of general use; mere end-use by a particular buyer is insufficient without evidence of exclusive functional character.
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