Proof of origin and classification for imported graphite failed where original supporting documents were missing.

Imported graphite was not shown on the record to be natural graphite of Sri Lankan origin for classification under Heading 25.01/32 or for refund of duty. The assessee had to prove both the nature of the goods and their origin, but the original certificate of country of origin and other primary supporting documents were not produced. The Bill of Entry had been destroyed, the Customs-attested invoice was unavailable, and the chemical examiner's report only confirmed that the sample was a black powder essentially of graphite and not activated carbon. On that material, the refund claim remained unsubstantiated and the lower authorities' findings were upheld.

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Issues: Whether the imported graphite was proved to be natural graphite of Sri Lankan origin so as to qualify for classification under Heading 25.01/32 and refund of duty.

Analysis: The refund claim depended on the assessee establishing both the nature of the goods and their Sri Lankan origin. The record before the lower authorities did not contain the original certificate of country of origin or other original supporting documents. Even before the Tribunal, the relevant Bill of Entry had been destroyed, and the Customs-attested invoice was not produced. The chemical examiner's report only showed that the sample was a black powder essentially of graphite and not activated carbon, and did not establish the precise claim made by the assessee.

Conclusion: The refund claim was not substantiated and the lower authorities' findings were upheld.

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