Tariff classification depends on proof of special use; fabricated machinery parts were not shown to fit the claimed heading.

Tariff classification of fabricated sheet metal machinery parts turned on whether the Revenue proved that the goods were specially made for use solely or principally with apparatus covered by the specified electrical headings. The tribunal applied the rule that the party asserting a tariff entry must establish the factual basis for that classification. As no evidence linked the goods to the relevant apparatus headings, the goods were not shown to fall under Heading 8538.00, and the Commissioner (Appeals) was correct in rejecting the Revenue's classification claim.

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Issues: Whether the disputed sheet metal fabricated parts of machinery were classifiable under Heading 8538.00 or under Heading 8485.90 of the Central Excise Tariff Act.

Analysis: The decisive question was whether the Revenue had produced evidence showing that the goods were specially manufactured for use solely or principally with apparatus of Headings 85.35, 85.36 or 85.37. In tariff classification matters, the party asserting a particular entry must establish the factual basis for that classification. On the material before it, the Tribunal found that no such evidence had been adduced to connect the goods with the specified electrical apparatus headings.

Conclusion: The goods were not shown to fall under Heading 8538.00, and the Commissioner (Appeals) was right in rejecting the Revenue's classification claim.

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