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<h1>Supreme Court dismisses appeal on imported equipment classification under Customs Tariff</h1> The Supreme Court dismissed the appeal on the classification of imported equipment under Heading 84.66 of the Customs Tariff, ruling the appellants did ... Specified industrial plant - Manufacture - Auxiliary equipment and components for initial setting up of an industrial plant - Customs Tariff Heading 84.66(i)(d)Specified industrial plant - Customs Tariff Heading 84.66(i)(d) - Manufacture - Claim for clearance under Item 84.66(i)(d) was not established as the appellants failed to show that their unit constituted a 'specified industrial plant'. - HELD THAT: - The Tribunal had taken the view that processing and printing of coloured negatives could not be regarded as manufacture and therefore treated the appellants' unit as a laboratory rather than an industry, concluding Item 84.66 did not apply. The Court observed that Item 84.66(i)(d) applies to a 'specified industrial plant' and noted that neither the Tribunal nor the authorities below, nor the appellants, had placed any material before the Court to define or demonstrate that the appellants' unit was a 'specified' industrial plant for the purposes of that Item. In the absence of any basis or material on what constitutes a 'specified industrial plant' and no material showing that the appellants fell within that category, the Court found itself unable to decide the claim in favour of the appellants. No further determination of the scope of 'manufacture' for these activities was undertaken by the Court on the record before it.Appeal dismissed for failure to establish entitlement under Item 84.66(i)(d).Final Conclusion: The appeal is dismissed with costs for want of material to show that the appellants' unit is a 'specified industrial plant' within the meaning of Item 84.66(i)(d) of the Customs Tariff. The Supreme Court dismissed the appeal regarding the classification of imported equipment under Heading 84.66 of the Customs Tariff. The court found that the appellants did not fall within the category of a 'specified industrial plant' as required by the tariff. The appeal was dismissed with costs.
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