Tariff classification of desoldering pumps affirmed under Heading 8468, rejecting classification under Heading 8467.

Desoldering pumps were held to be classifiable under Heading 8468 of the Central Excise Tariff rather than Heading 8467. The classification dispute was resolved by following the assessee's earlier case, where the same goods had already been placed under Heading 8468. On that basis, the contrary classification under Heading 8467 could not be sustained, and the assessee succeeded on tariff classification.

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Issues: Whether desoldering pumps are classifiable under Chapter Heading 8468 of the Central Excise Tariff or under Heading 8467 of the Central Excise Tariff.

Analysis: The dispute turned on the proper tariff classification of desoldering pumps. The earlier decision in the assessee's own case had already held that desoldering pumps fall under Heading 8468. Following that decision, the impugned classification under Heading 8467 could not be sustained.

Conclusion: Desoldering pumps are classifiable under Heading 8468 of the Central Excise Tariff, and the assessee succeeded.

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