Customs tariff classification of ink-jet printers turned on proof of identity, with the department's heading sustained.

Imported ink-jet printers were examined for tariff classification between Heading 84.43, covering printing machinery, and Heading 84.71, covering automatic data processing machine units. The importer failed to produce convincing evidence linking the manufacturer's literature and invoice description to the specific consignments, and a prior bill of entry was held insufficient to establish identity of goods for the present import. On that evidence, the importer did not prima facie rebut the departmental classification under Heading 84.71, and the customs classification was sustained.

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Issues: Whether the imported ink-jet printers were classifiable under Heading 84.43 as printing machinery or under Heading 84.71 as automatic data processing machine units.

Analysis: The goods were admittedly ink-jet printers, but the appellant did not produce convincing evidence linking the manufacturer's literature to the imported consignments. The invoice description and available particulars were insufficient to identify the goods as falling under Heading 84.43, and the appellant failed to prima facie rebut the departmental classification under Heading 84.71. A prior bill of entry relied upon by the appellant was held not to establish identity of goods for the present import.

Conclusion: The goods were not shown to be classifiable under Heading 84.43, and the departmental classification was upheld.

Final Conclusion: The appeal failed and the classification adopted by the customs authorities stood confirmed.

Ratio Decidendi: Where the importer fails to adduce prima facie evidence identifying the imported goods and rebutting the department's classification, the departmental tariff classification will be sustained.

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