Tariff classification depends on proven product description; exemption tied to the rejected heading was denied.

Classification of the imported Digital Function Generator and Digital Read Outs turned on whether the Function Generator was shown to be a signal generator. On the material before the Tribunal, that description was not established, and the goods were treated as modules for a Servohydraulic Test System. The departmental classification under Heading 90.29(2) was therefore upheld, and the exemption under Notification No. 172/77-Cus, which depended on classification under the rejected Chapter 85 heading, was denied.

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Issues: Whether the imported Digital Function Generator and Digital Read Outs were classifiable under Heading 85.18/27(1) or under Heading 90.29(2), and whether Notification No. 172/77-Cus dated 8th August, 1977 was available to the Digital Function Generator.

Analysis: The claim for classification under Heading 85.18/27(1) depended on showing that the Function Generator was in fact a signal generator. On the material placed before the Tribunal, that position was not established. The imported units were also described in the technical material as modules intended to function as part of a Servohydraulic Test System, and the departmental view that they were more appropriately classifiable under the heading applicable to such instruments was accepted. Since the goods were not shown to fall within the claimed Chapter 85 heading, the notification benefit tied to that classification was also unavailable.

Conclusion: The classification under Heading 90.29(2) was upheld and the notification benefit was denied. The finding was against the assessee.

Final Conclusion: The appeal failed in its challenge to the classification and the consequential exemption claim, leaving the departmental order undisturbed.

Ratio Decidendi: Where the importer fails to establish that the goods answer the description of the claimed tariff entry, classification must be made under the heading that more appropriately fits the goods, and exemption dependent on the rejected classification cannot be granted.

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