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Determination of category or class to which an article belongs.
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33.—Where any doubt, question, or dispute arises as to the category or several categories or class or several classes of dutiable articles into which any particular dutiable article falls, or as to whether a particular article falls within a category or class of dutiable articles or a category or class of non-dutiable articles, or as to whether a particular article prima facie dutiable does or does not fall within a category or class of exempted articles, the Revenue Commissioners shall allocate such article to (as the case may be) the category or several categories or class or several classes of dutiable articles or the category or class of non-dutiable or exempted articles into which such article in their opinion properly falls and duty shall (as the case may require) be charged or not be charged on such article accordingly.
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