Customs classification followed uncontroverted expert certification, confirming the imported system as a computer sub-system for tariff purposes.

Imported goods described as a computer selective calling system were treated as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, read with Notification No. 272/76-Customs, because the Department of Electronics certified them for use with computer switch centres and the import licence described them similarly. The Department did not rebut that material, and no further expert opinion was considered necessary. On that basis, the claimed classification was accepted and reassessment was held warranted, with consequential relief following for the assessee.

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Issues: Whether the imported goods, described as Computer selective calling system type S-626, were classifiable as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 read with Notification No. 272/76-Customs.

Analysis: The available record showed that the Department of Electronics had certified the goods as a computer sub-system for use in conjunction with computer switch centres, and the import licence also treated the goods in the same manner. The material supporting the assessee's claim remained unrebutted by the Department, and no further time was found necessary for obtaining additional expert opinion. On that basis, the goods were accepted as falling within the claimed tariff heading and notification.

Conclusion: The classification claimed by the assessee was accepted and the reassessment sought was warranted.

Final Conclusion: The appeal succeeded and the assessee was granted consequential relief.

Ratio Decidendi: Where uncontroverted expert certification and contemporaneous import documentation establish the true nature of imported goods, classification must follow that established character for customs purposes.

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