Tariff classification of a base frame for rolling mill machinery favoured Heading 84.55 over Heading 85.03.

A base frame used only as support for a gear box and motor fitted to a tube rolling mill was not classifiable under Heading 85.03 because the motors and related equipment were complete without it, so it was not a part suitable solely or principally for machines of Heading 85.01 or 85.02. On the facts, the goods fell within Heading 84.55, which covers metal rolling mills and rolls thereof, and this was held to be the correct classification; the Revenue's appeal was rejected.

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Issues: Classification of the base frame for piercing mill gear box motor under the appropriate tariff heading.

Analysis: The base frame was used only as a support for the gear box and motor fitted to the tube rolling mill and those components were complete without it. Heading No. 85.03 was held inapplicable because it covered parts suitable for use solely or principally with machines of Heading Nos. 85.01 and 85.02, whereas the motors and related equipment were not incomplete without the base frame. On the facts, the wider coverage of Heading No. 84.55, relating to metal rolling mills and rolls thereof, was found to be the more appropriate classification.

Conclusion: The goods were correctly classifiable under Heading No. 84.55 and not under Heading No. 85.03; the Revenue's appeal was rejected.

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