Classification follows essential character: simulators and a supervisory system were placed under headings for training and measuring apparatus.

Imported goods are to be classified by their essential character and actual suitability in the condition as presented. Training simulators that merely replicate machine operation and lack the essential operating parts are classifiable as training apparatus under Chapter Heading 90.23, not as individual machines under Chapter Heading 85.43. A sub-station supervisory system that functions primarily for measuring electrical qualities, and cannot operate as a control panel without operator interaction, is classifiable under Chapter Heading 90.30, not under Chapter Heading 85.37. The commentary thus supports classification by principal function rather than by resemblance to other equipment.

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Issues: (i) Whether the simulator and boiler simulator were classifiable under Chapter Heading 90.23 or under Chapter Heading 85.43. (ii) Whether the sub-station supervisory system was classifiable under Chapter Heading 90.30 or under Chapter Heading 85.37.

Issue (i): Whether the simulator and boiler simulator were classifiable under Chapter Heading 90.23 or under Chapter Heading 85.43.

Analysis: The goods were training devices meant to simulate normal machine operation and were not complete machines suitable for other use in the condition in which they were imported. The earlier decision relied upon had held that such simulators, lacking the essential operating parts and used for training, fall under the heading for training apparatus rather than as individual machines.

Conclusion: The simulator and boiler simulator were classifiable under Chapter Heading 90.23 and not under Chapter Heading 85.43.

Issue (ii): Whether the sub-station supervisory system was classifiable under Chapter Heading 90.30 or under Chapter Heading 85.37.

Analysis: The technical literature and expert opinion showed that the system could not function as a control panel without operator interaction and was primarily meant for measuring electrical qualities. In such circumstances, the classification as boards and panels was not justified, and the more specific heading for measuring or checking instruments applied.

Conclusion: The sub-station supervisory system was classifiable under Chapter Heading 90.30 and not under Chapter Heading 85.37.

Final Conclusion: The reclassification made by the Commissioner was set aside and the appellant's classification claims were accepted for all the disputed items.

Ratio Decidendi: Imported goods must be classified according to their essential character and actual suitability in the condition as presented, and a training simulator or measuring system cannot be shifted to a machine or panel heading merely because it may resemble or be adapted to another use.

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