Invoice-based tariff classification upheld for castings versus cone oil pick up, with appeal rejected and evidence allowed.

Classification of cleared goods depended on the original invoices: where the invoices showed castings, classification under Chapter Heading 7616.90 was to be allowed; where they described the goods only as cone oil pick up, classification under Chapter Heading 8414.92 was to follow the existing declarations filed by the assessee. The Tribunal found no infirmity in this invoice-based approach, upheld the classification direction, and rejected the appeal, while leaving the assessee at liberty to produce evidence before the Assistant/Deputy Commissioner to show that the clearances were in fact castings under Chapter Heading 7616.90.

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Issues: Whether the goods cleared by the assessee were correctly classifiable as castings under Chapter Heading 7616.90 or as cone oil pick up under Chapter Heading 8414.92, and whether the appeal was liable to be rejected.

Analysis: The order under appeal directed verification of the original invoices to determine whether the goods were cleared as castings or as cone oil pick up. Where the invoices showed the goods as castings, the benefit of classification under Chapter Heading 7616.90 was to be granted, and where they were described only as cone oil pick up, classification under Chapter Heading 8414.92 was to follow the classification declarations already filed. The Tribunal found no infirmity in that approach.

Conclusion: The classification direction was upheld and the appeal was rejected, while the assessee was left at liberty to produce evidence before the Assistant/Deputy Commissioner to show that the clearances were of castings classifiable under Chapter Heading 7616.90.

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