Objective technical evidence required to prove specific machine-part classification and secure refund and duty exemption.

A claimed tariff classification as a specific machine part must be supported by objective technical evidence showing dedicated use. The Tribunal held that the importer's own write-up was insufficient to prove that the thermal print head was tailor-made and solely meant for the gas chromatograph, rather than for the printer module. Because that factual basis was not established, the claimed classification under the chromatograph heading, and the related refund and auxiliary duty exemption under Notification No. 105/89-Cus., were not proved. The rejection of the refund claim was sustained.

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Issues: Whether the imported thermal print head for a gas chromatograph was correctly classifiable as a part of the printer under Heading 8473.30 or as a part of the gas chromatograph under Heading 9027.20, and whether the appellant had substantiated entitlement to refund and exemption from auxiliary duty under Notification No. 105/89-Cus. dated 1-3-1989.

Analysis: The Tribunal noted that the chromatograph was classifiable under Heading 9027.20, but the central question was whether the impugned print head was shown by reliable technical material to be a tailor-made and dedicated part of that chromatograph. The write-up filed by the appellant was treated as only a statement of its own view and not a substitute for technical literature or other supporting material. Since the appellant failed to establish that the print head was solely and principally meant for the chromatograph and not for the printer module, the factual basis for claiming a different classification and consequent refund was not proved.

Conclusion: The print head was not proved to be classifiable as a part of the chromatograph for the purpose of the claimed refund and exemption, and the appeal failed.

Final Conclusion: The rejection of the refund claim was sustained because the appellant did not discharge the burden of proving the claimed tariff classification and exemption eligibility.

Ratio Decidendi: A claimed classification as a specific machine part must be supported by objective technical evidence; a party's own write-up is insufficient to displace the department's classification when dedicated use is not proved.

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