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Classification of goods imported as press mould plates under Tariff Item 73.15 as stainless steel or under Tariff Item 84.60 as metal. Analysis: The appeal revolved around the classification of imported goods described as press mould plates under Tariff Item 73.15 or Tariff Item 84.60. The appellants relied on a previous Tribunal decision in the case of Bakelite Hylam Ltd., where it was held that certain products, including artificial plastic materials, could be classified as moulds under Tariff Item 84.60. The Tribunal emphasized that even if there was doubt, the benefit should be given to the assessee, as per Interpretative Rule 3(a, which states that the most specific description should be preferred. Therefore, the goods were classified under Tariff Item 84.60, not as stainless sheets under Tariff Item 73.15, as contended by the Revenue. The respondents argued that the imported goods were not actual user but for trading purposes. They claimed that the goods were not described as moulds and did not qualify for classification as such under Chapter Note 1(n) of Chapter 73 of the Customs Tariff. In contrast to the Bakelite Hylam Ltd. case, where the goods were described as mould press plates and the importer was an actual user, the present case involved goods described as press mould sheets. The lower authorities classified them as stainless sheets under Tariff Item 73.15, arguing that they were in the form of sheets, not moulds. After considering the submissions and case law, the Tribunal examined the nature of the goods in dispute. They found that the goods were described as press mould sheets, similar to the goods in the Bakelite Hylam Ltd. case, which were classified as moulds-press plates under Tariff Item 84.60. The Tribunal highlighted that moulds do not necessarily have specific shapes like cavities or contours. Despite the lack of technical literature or catalogues from the appellants, the examination report confirmed the goods as stainless steel press mould plates, not sheets. Therefore, the Tribunal concluded that the goods were akin to stainless steel press moulds and fell under Tariff Item 84.60, following the precedent set in the Bakelite Hylam Ltd. case. As a result, the appeal was allowed. In conclusion, the Tribunal's decision clarified the classification of the imported goods as press mould plates under Tariff Item 84.60 based on the nature of the goods and the precedent set by a previous case. The judgment emphasized the importance of specific descriptions and the benefit of doubt to be given to the assessee in matters of classification under the Customs Tariff Act.
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