Bentonite classification hinges on proof of activation; absent reliable evidence, declared natural bentonite classification stands.

Imported bentonite powder was alleged to be activated bentonite attracting higher customs duty, but the classification dispute failed because the Revenue produced no test report, technical expert opinion, or other reliable evidence to prove activation. The appellant relied on a supplier certificate describing the goods as natural unactivated bentonite only dried, ground, and sized. In the absence of contrary material, the burden to displace the declared tariff entry was not discharged, so the declared classification was upheld and the demand, confiscation, redemption fine, and penalty were unsustainable.

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Issues: Whether the imported bentonite powder was classifiable as activated bentonite attracting the higher customs duty, or as natural unactivated bentonite under the declared tariff entry.

Analysis: The classification dispute turned on whether the goods were in fact activated bentonite. The Revenue did not produce any test report, technical expert opinion, or other reliable evidence to establish activation. The appellant relied on the supplier's certificate stating that the products were natural unactivated bentonite, only dried, ground, and sized before supply. In the absence of contrary material, the allegation of activated bentonite remained unproved, and the burden to displace the declared classification was not discharged by the Revenue.

Conclusion: The goods were not proved to be activated bentonite and the declared classification could not be disturbed. The demand, confiscation, redemption fine, and penalty were unsustainable.

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