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Issues: Whether threaded bungs were classifiable under sub-heading 8309.00 as specifically described goods or under sub-heading 7311.00 as containers for compressed or liquefied gas of iron or steel.
Analysis: The threaded bungs were specifically mentioned in sub-heading 8309.00, whereas sub-heading 7311.00 was a more general entry dealing with containers. Where the tariff entry does not refer to use or adaptation, end use is not relevant for classification. The specific description of the goods under Heading 83.09 therefore had to prevail over the broader LPG cylinder entry.
Conclusion: The goods were correctly classifiable under sub-heading 8309.00 and not under sub-heading 7311.00.