Customs tariff classification of furnace spares upheld under Heading 85.12 where no technical evidence supported electric furnace parts claim.

Imported heating elements and spares for a hearth furnace were examined for classification under the Customs Tariff Act. The importer claimed treatment as parts of electric furnaces under Heading 85.11(1), but produced no catalogue or other technical material to support that characterization. In the absence of evidence establishing that the goods were parts of electric furnaces, and consistently with the earlier Tribunal view on the same matter, classification under Heading 85.12 was held to be correct. The claim for Heading 85.11(1) was rejected and the assessment under Heading 85.12 was upheld in favour of the Revenue.

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Issues: Whether the imported heating elements/spares for hearth furnace were classifiable under Heading 85.11(1) or under Heading 85.12 of the Customs Tariff Act, 1975.

Analysis: The goods were claimed to be parts of electric furnaces, but no catalogue or supporting technical particulars were produced to substantiate that claim. In the absence of such material, and in light of the earlier Tribunal view in the same matter, the classification adopted by the lower authorities under Heading 85.12 was found to be correct.

Conclusion: The claim for classification under Heading 85.11(1) was rejected and the assessment under Heading 85.12 was upheld in favour of the Revenue.

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