Specific tariff description controls classification of imported parts, displacing broader headings based on end use.

Where imported goods are specifically described in the Customs Tariff, classification must follow that specific entry rather than a broader heading chosen because the goods are used as parts of another machine. The tariff description for sintered bush and ferrite permanent magnet was treated as decisive, and recourse to Chapter or Section Notes was not warranted merely by their intended use in DC micro motors. The Revenue's classification was upheld, and the alternative classification claim was rejected.

---

---

Issues: Whether sintered bush and ferrite permanent magnet imported for use in DC micro motors were classifiable under the claimed tariff sub-headings or under the heading adopted by the Revenue.

Analysis: The goods were specifically described in the Customs Tariff. The settled rule applied was that where an article is specifically described in the Tariff, classification must follow that specific description, and recourse to Chapter or Section Notes is warranted only when the goods are not so specifically described.

Conclusion: The Revenue's classification was upheld and the claim for a different classification was rejected.

Final Conclusion: The appeal failed on the question of tariff classification of the imported goods.

Ratio Decidendi: A goods article specifically described in the Tariff must be classified under that specific entry, and not by resort to Chapter or Section Notes merely because it is used as a part of another machine.

---