Tariff classification of sound level meters upheld where importer failed to prove reclassification for refund purposes.

Imported sound level meters with octave filter were found to remain classifiable under Heading 90.28(1) of the Customs Tariff Act, 1975, because the importer did not produce technical evidence such as a manufacturer's catalogue or literature to displace the classification adopted by the customs authorities. In the absence of material showing that the goods fell under the claimed alternative heading, the description in the Bill of Entry was accepted as reflecting the goods as vibration meters. The refund claim based on reclassification was therefore unsubstantiated and the challenge to its rejection failed.

---

---

Issues: Whether the imported sound level meters with octave filter were correctly classifiable under Heading 90.28(1) of the Customs Tariff Act, 1975, or were liable to reclassification under Heading 90.25(1) of the Customs Tariff Act, 1975 for refund purposes.

Analysis: The importer sought reclassification from the heading adopted by the customs authorities to the heading claimed by it, but did not produce any technical material such as a manufacturer's catalogue or literature to establish the nature and function of the goods. In the absence of evidence dislodging the findings recorded by the lower authorities, the description in the Bill of Entry was accepted as correctly reflecting the goods as vibration meters. The claim for refund therefore remained unsubstantiated.

Conclusion: The goods were held to be correctly classifiable under Heading 90.28(1) of the Customs Tariff Act, 1975, and the challenge to the rejection of refund failed.

---