Burden of proof on tariff classification of grinding wheels failed where synthetic abrasive grain composition was not adequately proved.

Imported grinding wheels qualified for the lower tariff rate only if the importers proved that they were made of synthetic abrasive grains under Item 71(12) of the erstwhile Indian Customs Tariff. The manufacturer's certificate alone was treated as insufficient without catalogue extracts, technical literature, or other corroborative material linking the specific goods to synthetic abrasive grains. As the import documents described the goods only as grinding wheels and no supporting correspondence or contract evidence was produced despite opportunity, the burden of proof was not discharged and the higher classification was maintained.

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Issues: Whether the imported grinding wheels were established to be made of synthetic abrasive grains so as to merit assessment at the lower rate under Item 71(12) of the erstwhile Indian Customs Tariff, instead of the higher rate under Item 71(a).

Analysis: The lower tariff rate was available only if the goods were shown to be made of synthetic abrasive grains, and the burden to prove that composition lay on the importers. The manufacturer's certificate by itself was treated as insufficient in the absence of the catalogue, technical literature, or other corroborative material connecting the specific product description with synthetic abrasive grains. The import documents described the goods only as grinding wheels, and no supporting contractual or correspondence evidence was produced despite repeated opportunity.

Conclusion: The importers failed to discharge the burden of proof, and the Department's classification was upheld.

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