Customs classification of a welding simulator favoured Heading 90.21 because it was used only for training and demonstration.

A welding simulator used exclusively for training and demonstration of welding skills was held classifiable under Heading 90.21 as an instrument, apparatus or model designed solely for demonstrational purposes and unsuitable for other uses. The literature, technical material, and Chartered Engineer's certificate showed that it was kept in a welding training centre and could not function as a full-fledged welding machine. In the classification dispute, the burden remained on the Revenue to prove capability of other use, but no rebuttal evidence was produced. On that record, Heading 85.18/27(1) was rejected and classification under Heading 90.21 was upheld.

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Issues: Whether the impugned weld trainer was classifiable under Heading 90.21 of the Customs Tariff Act, 1975 as instruments, apparatus or models designed solely for demonstrational purposes and unsuitable for other uses, or under Heading 85.18/27(1).

Analysis: The literature and technical material showed that the equipment was a welding simulator used exclusively for training and demonstration of welding skills. The certificate of the Chartered Engineer also stated that it was kept in the welding training centre and could not be used as a full-fledged welding machine. In a classification dispute, the burden was on the Revenue to establish that the goods were capable of other use, but no rebuttal evidence was produced. The record therefore supported the claim that the goods were designed solely for demonstrational purposes and were unsuitable for other uses.

Conclusion: The goods were correctly classifiable under Heading 90.21 and not under Heading 85.18/27(1), and the assessee succeeded.

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