Tariff classification follows the documentary identity of a complete imported assembly, not an incomplete examination description.

Contemporaneous contractual and import documents can determine the true identity of imported goods for tariff classification where they consistently describe a complete assembly. On the documentary record, the consignment was treated as a kit colour port repair assembly of five components imported in knocked-down condition, and the contrary finding that only two items were imported was rejected as unsustainable. Classification under Tariff Heading 70.21 was set aside, and reassessment was directed under Tariff Heading 90.29 read with 90.24, with consequential refund and additional duty treatment under Item 68 of the Central Excise Tariff.

---

---

Issues: Whether the imported consignment consisted only of gauge glass and gasket, as held by the lower authorities, or whether it comprised a complete kit colour port repair assembly of five components so as to merit classification under the claimed tariff headings and consequential refund.

Analysis: The available materials, including the amended contract, invoice, bill of entry, catalogue, and supporting affidavit, consistently described the goods as kit colour port repair assembly P/N 923321 consisting of glass, cushion, gasket clip ring, mica, and sealing gasket. The absence of the examination report could not outweigh the documentary record. On that evidence, the imported goods were found to be the same goods covered by the contract and invoice, imported in knocked-down condition as a complete assembly. The finding of the lower authorities that only two components were imported was therefore unsustainable.

Conclusion: The imported consignment was held to be a complete kit colour port repair assembly of five components. Classification under Tariff Heading 70.21 was set aside, and the goods were directed to be re-assessed under Tariff Heading 90.29 read with Tariff Heading 90.24 of the Customs Tariff Act, 1975, with consequential refund and additional duty treatment under Item 68 of the Central Excise Tariff.

Final Conclusion: The assessee succeeded on classification, reassessment, and refund consequential to the correct tariff treatment of the imported goods.

Ratio Decidendi: Where contemporaneous contractual and import documents, supported by unrebutted affidavit evidence, establish that a consignment imported in knocked-down condition is a complete component assembly, classification must follow the identity of the imported assembly rather than an incomplete examination-based description.

---