Tariff classification of mill components confirmed under 8455.00 after rejection of transmission and gearing classification.

Goods consisting of spacers for piercing mill roll assembly, spacers, and block and cover for sprocket shafts were held classifiable under sub-heading 8455.00 rather than 8483.00. The disputed items were examined against the scope of sub-heading 8483.00, which covers specified transmission and gearing goods, and were found not to fall within that tariff entry. Their character as specially manufactured components for metal rolling mills, and not parts of general use, was treated as decisive. The classification under 8455.00 was therefore upheld and the competing claim under 8483.00 was rejected.

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Issues: Whether the goods other than sprockets, namely spacer for piercing mill roll assembly, spacers, and block and cover for sprocket shaft, were correctly classifiable under sub-heading 8455.00 or were liable to be classified under sub-heading 8483.00.

Analysis: The disputed goods were examined with reference to the scope of sub-heading 8483.00, which covers specified transmission and gearing items. The spacers for piercing mill roll assembly, spacer, and block and cover for sprocket shafts did not fall within that sub-heading. The finding that these items were specially manufactured for metal rolling mills and were not parts of general use remained unshaken, and no material was produced to dislodge that factual conclusion.

Conclusion: The classification under sub-heading 8455.00 was upheld for the goods in dispute, and the Revenue's plea for classification under sub-heading 8483.00 was rejected.

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