Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty consequences.

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....Digital Axle Counters comprising rail contacts, electronic units, a central evaluator and a vital relay are classified as electro-mechanical railway signalling equipment under Customs Tariff Item 86080030, rather than electrical signalling equipment under Heading 8530. The vital relay's armature and contact operation is integral to interlocking and gives the integrated safety system its electro-mechanical character. Open disclosure of that classification in Bills of Entry, supporting material and assessment records precludes extended limitation without collusion, wilful misstatement or suppression intended to evade duty. Because the classification was correct and all material goods particulars were disclosed, duty, interest, confiscation, redemption fine and penalties on the importer and officers were set aside.....