Concessional Customs Notification for complete HPLC systems depends on clear proof that imported parts formed a single system.

Imported goods were not shown to be a complete High Pressure Liquid Chromatograph system in knock-down condition, so the concessional benefit under Notification No. 105/89-Cus. was not available. The invoice described the items only as separate parts with individual pricing, and the importer did not produce the Bill of Entry or catalogue for examination. In the absence of clear documentary proof that the supply constituted a single complete HPLC system, the claim for re-assessment and refund failed and the rejection of refund was sustained.

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Issues: Whether the imported items were proved to be a complete High Pressure Liquid Chromatograph system in knock-down condition so as to qualify for the benefit of Notification No. 105/89-Cus. and warrant re-assessment and refund.

Analysis: The appellants did not produce the Bill of Entry or the catalogue for examination. The available invoice described the goods only as individual parts, with separate pricing, and did not show that the supply constituted a single complete HPLC system. In the absence of sufficient documentary support, the claim that the goods were imported as a complete system in knock-down condition was not established.

Conclusion: The claim for classification as a complete HPLC system and for consequential benefit under the notification was not proved, and the rejection of refund and re-assessment was sustained.

Ratio Decidendi: A refund or re-assessment claim based on a concessional notification must be supported by clear evidence that the imported goods answer the description of the notified complete system.

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