Classification of garter springs under customs tariff heading upheld on end-use evidence, with notification benefit allowed.

Garter springs used as components in the manufacture of air-preheaters were found classifiable under Heading 84.01/02 of the Customs Tariff Act, 1975, because the available drawing, technical write-up and end-use affidavit sufficiently supported the claim that they formed part of boiler-related equipment. The Department's objection that the air-preheater drawing was not produced was not accepted as decisive on the material before the Tribunal. The springs were accordingly treated as eligible for the benefit of Notification No. 350/76-Customs, and consequential relief followed.

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Issues: Whether garter springs were correctly classifiable under Heading 84.01/02 of the Customs Tariff Act, 1975 and entitled to the benefit of Notification No. 350/76-Customs.

Analysis: The appellants claimed that the garter springs were components used in the manufacture of air-preheaters, which were themselves parts of boilers, and relied on a drawing, technical write-up, and affidavit of end use. The Department objected that the evidentiary material was insufficient because the drawing of the air-preheater was not produced. On the material available, the Tribunal found the evidence adequate to establish the claim made for classification and benefit of the notification.

Conclusion: The garter springs were held eligible for classification under Heading 84.01/02 and the appellants were entitled to the consequential relief claimed.

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