Customs classification for auxiliary equipment failed where the importer could not prove a specified industrial plant

Imported film developing machines and accessories were claimed for classification under Heading 84.66(i)(d) as auxiliary equipment for the initial setting up or substantial expansion of a specified industrial plant. The SC found no material to show that the appellants' unit qualified as a specified industrial plant for that heading, and noted that the tribunal and lower authorities had not adequately examined that requirement. As the appellants also failed to establish that factual basis before the Court, the claim for classification under the entry failed and the benefit of Heading 84.66(i)(d) was denied.

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Issues: Whether the imported film developing machine and accessories were eligible for clearance under Heading 84.66(i)(d) of the Customs Tariff Act, 1975 as items for a specified industrial plant.

Analysis: The relevant entry covered auxiliary equipment, components and raw materials for the initial setting up or substantial expansion of a specified industrial plant. The Court found no material to show that the appellants' unit was a specified industrial plant for the purpose of the heading. It also noted that neither the Tribunal nor the authorities below had examined that aspect adequately, and the appellants had placed no basis before the Court to establish that their unit satisfied the requirement of a specified industrial plant.

Conclusion: The claim for classification under Heading 84.66(i)(d) failed and the appellants were not entitled to the benefit of the entry.

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