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<h1>Appeal dismissed for lack of evidence on component part classification under Heading 85.18/27(3).</h1> The appeal was dismissed as the appellants failed to provide sufficient evidence to support their claim that the imported Insulating screen and blade ... Classification The appellants imported Insulating screen and blade, claimed reassessment under Heading 85.18/27(3) as component part of air circuit breaker. Authorities rejected claim due to lack of evidence from catalogue or other material. Appellants argued absence in catalogue doesn't negate part status. Tribunal upheld rejection, stating catalogue didn't mention insulating screen as circuit breaker part, no other evidence provided. Appeal dismissed.
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