Brand-name evidence controls packaged drinking water classification, and the challenge failed without the label material.

Packaged drinking water classification depended on whether the bottles bore a brand name, distinguishing branded goods under sub-heading 2201.19 from unbranded goods under sub-heading 2201.11. The revenue's case failed because no copy of the label was produced with the appeal, and even after opportunity was granted, no material was furnished to support the claim that the goods were branded. In the absence of the primary evidence relied upon to establish the label or mark on the goods, the classification challenge could not be sustained and the appeal was dismissed, leaving the order under challenge undisturbed.

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Issues: Whether packaged drinking water was classifiable as branded goods under sub-heading 2201.19 or as unbranded goods under sub-heading 2201.11.

Analysis: The appeal turned on the label affixed to the bottles, which was required to show whether the goods bore a brand name. No copy of the label was furnished with the appeal. Despite an opportunity being given, the revenue was still unable to produce the label or any material to support the contention that the goods were branded.

Conclusion: The appeal was not supported by the necessary material and was dismissed.

Final Conclusion: The order under challenge was left undisturbed and the revenue's challenge failed.

Ratio Decidendi: An appeal challenging classification on the basis of a brand name cannot succeed in the absence of the primary material relied upon to establish the label or mark on the goods.

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