Classification of imported blanks turns on evidence of minor post-import processing, not claimed end use or exemption.

Imported blanks were not accepted as machine parts because the assessee failed to produce reliable evidence of the post-import processes or material showing that only minor work would convert them into parts. On that basis, the goods were classified according to their actual imported description as nickel bars, rods and profiles under Heading 7505.12 rather than under Heading 8479.90 read with 9806.00, and the claimed benefit of Notification No. 69/87-Cus. was denied.

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Issues: Whether the imported "Mix Transfer Bar Blank" was classifiable under Heading 8479.90 read with 9806.00 and eligible for the benefit of Notification No. 69/87-Cus., or whether it was correctly classified under Heading 7505.12.

Analysis: The claimed classification depended on whether the goods, though imported as blanks, could be treated as parts of the machine with only minor post-importation processes. The appellants did not furnish sufficient details of the processes to be undertaken after import, nor did they produce catalogue material or authentic literature showing that the goods would become machine parts after only minor work. In the absence of such evidence, the goods could not be accepted as parts in their imported condition, and the description corresponding to nickel bars, rods and profiles under Heading 7505 was preferred.

Conclusion: The claim for classification under Heading 8479.90 read with 9806.00 and for the notification benefit was rejected; the classification under Heading 7505.12 was upheld, against the assessee.

Ratio Decidendi: Where imported blanks cannot be shown by reliable evidence to become machine parts after only minor processes, they are classifiable according to their actual imported description rather than as parts entitled to a preferential heading or exemption.

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