Product-specific technical evidence is essential for customs exemption claims and reclassification of imported goods.

Entitlement to exemption under Notification No. 69/87 and reclassification of an imported watercooled condenser depended on product-specific technical proof. The appellant did not produce catalogue material, literature, technical write-up, expert opinion, or other reliable evidence showing the design, use, or technical character of the goods, and drawings or textbook extracts alone were insufficient. The exemption claim was also conceded to be inapplicable. As a result, neither the claimed exemption nor the alternative change in classification from Heading 8414.90 to Heading 8419.89 was established, and the appeal failed.

---

---

Issues: Whether the appellant established entitlement to the exemption under Notification No. 69/87 dated 1-3-1987 and, alternatively, whether the goods were liable to be reclassified from Heading 8414.90 to Heading 8419.89.

Analysis: The appellant failed to produce catalogue, literature, technical write-up, expert opinion, or other reliable material to show the design, use, or technical character of the imported watercooled condenser. The case could not be decided on drawings and textbook extracts alone in the absence of product-specific technical evidence. The appellant also conceded non-applicability of the notification claim.

Conclusion: The alternative claim for change of classification and the claim for exemption were not established, and the appeal failed.

---