Tariff classification of material handling equipment parts follows the specific parts heading, not the parent machinery headings.

Parts of material handling equipment such as conveyors, separators, stackers and reclaimers were held classifiable under Heading 84.31 because that heading specifically covers parts suitable for use solely or principally with machinery of Headings 84.25 to 84.30. Heading 84.28 covers lifting, handling, loading or unloading machinery, but where the tariff specifically names parts, classification must follow the specific parts heading rather than the parent machinery heading. The disputed goods were therefore correctly classifiable under Heading 84.31 and not under Headings 84.28/84.29.

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Issues: Whether the parts of material handling equipment such as conveyors, separators, stackers and reclaimers were classifiable under Heading 84.31 of the Central Excise Tariff Act, 1985, or under Headings 84.28/84.29.

Analysis: Heading 84.28 covers lifting, handling, loading or unloading machinery, including conveyors and similar equipment. The parts of machinery falling under Headings 84.28 and 84.29 are specifically covered by Heading 84.31, which applies to parts suitable for use solely or principally with the machinery of Headings 84.25 to 84.30. Where a tariff heading specifically mentions parts, classification has to be made under that specific heading rather than with the parent machinery. On that basis, the parts in question could not be classified with the machinery under Headings 84.28/84.29 when Heading 84.31 specifically covered such parts.

Conclusion: The disputed goods were correctly classifiable under Heading 84.31 and not under Headings 84.28/84.29.

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