Classification of heating rods under the Customs Tariff turned on proof that they were industrial furnace parts, which was not established.

Imported heating rods were claimed as parts of an industrial furnace under Heading 85.11(1), but the absence of a catalogue or other adequate evidence meant their status as furnace components was not established. On the available record, similar heating rods and heating elements were treated as falling under Heading 85.12, and the existing assessment under that heading could not be displaced. The result was that the goods were not accepted as industrial furnace parts and the request for re-assessment under Heading 85.11(1) failed.

---

---

Issues: Whether the imported heating rods were classifiable under Heading 85.11(1) as parts of an industrial furnace or under Heading 85.12 of the Customs Tariff Act, 1975.

Analysis: The goods were claimed to be heating rods with end fittings capable of direct use in an electrical furnace, but no catalogue or adequate supporting evidence was produced to establish that they were component parts of an industrial furnace. In the absence of clear proof, the assessment under Heading 85.12 could not be displaced. The earlier Tribunal decisions cited by the Revenue supported classification of similar heating rods or heating elements under Heading 85.12.

Conclusion: The imported goods were not shown to be parts of an industrial furnace and were rightly assessed under Heading 85.12; the assessee's claim for re-assessment under Heading 85.11(1) failed.

---