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These are appeals under section 67 of the Customs Act from decisions of the Deputy Minister of National Revenue under subsection 63(3) of the Customs Act. The issue in these appeals is whether goods described as heat exchangers, insulation jackets, manifolds, burner tubes and sheet metal vents are properly classified under tariff item No. 8403.10. Kdz_fw_upd.exe Windows 7. 10 as boilers of a kind used for heating buildings, other than domestic, as determined by the respondent, or should be classified under tariff item No. Die Reparatur Der Armbanduhr Pdf Free.

8403.90.00 as parts of central heating boilers or, alternatively, under tariff item No. 8419.50.99 as other heat exchange units, as claimed by the appellant. HELD: The appeals are dismissed. Rule 2 (a) of the General Rules for the Interpretation of the Harmonized System extends the scope of the term “boilers” in heading No. 84.03 to include incomplete and unassembled boilers, such that, if the goods in issue, in their incomplete and unassembled state, have the essential character of a complete or finished boiler, they are to be classified in heading No. 84.03 as boilers.

Applying Rule 2 (a) to the facts of these appeals, the Tribunal is persuaded that the goods in issue are incomplete or unassembled boilers, as they have the essential character of boilers. The evidence before the Tribunal is that the goods in issue, as imported, require considerable assembly, manufacture and testing, followed by partial disassembly, before they are ready for delivery and installation. There is no doubt that the goods in issue are neither fully assembled nor operational at the time of importation. Indeed, the goods in issue lack several attachments, including, perhaps most importantly, a control panel, the gas train and electrical fittings.

However, the main feature of a boiler, namely, the heat exchanger, is present, as are the burner, the manifold, the outer panels and sundry other components. In the Tribunal's view, neither the assembly of the goods in issue nor the testing of the assembled boiler, which constitute a substantial portion of the value of the assembled boiler, can be said to have altered the essential character of the goods in issue. With respect to counsel for the appellant's alternative argument, that the goods in issue be classified under tariff item No. 8419.50.99 as other heat exchange units, the Tribunal considered the Explanatory Notes to the Harmonized Commodity Description and Coding System to heading No.