Technical test reports control tariff classification where an unchallenged representative sample supports the departmental view over contrary material.

Classification of biaxially oriented polypropylene films was determined by a technical test report from the National Test House based on a sample drawn by the Assistant Collector. Because that report was not challenged before the departmental authorities, it was treated as reliable evidence for classification. A contrary letter produced by the assessee was not a test result or report from a representative sample and was therefore not relevant to the classification exercise. The theoretical submissions in appeal could not displace the technical evidence on record, and Chapter Note 12 supported the departmental view that the product fell under Tariff Sub-Heading 3920.31 as a rigid article.

---

---

Issues: Whether the product, Biaxially Oriented Polypropylene Films, was classifiable under Tariff Sub-Heading 3920.31 as a rigid article or under Tariff Sub-Heading 3920.32 as a flexible article, and whether the test report obtained from the National Test House could be relied upon for classification.

Analysis: The classification was made on the basis of a test report obtained from a sample drawn by the Assistant Collector and tested at the National Test House. The report had not been challenged before the departmental authorities. The contrary letter relied upon by the appellants was not a test result or report based on a representative sample of the product under consideration and was therefore not relevant for deciding the classification. In these circumstances, the theoretical submissions in the appeal could not displace the technical evidence on record, and Chapter Note 12 supported the departmental view on classification.

Conclusion: The product was correctly classified under Tariff Sub-Heading 3920.31, and the challenge to the classification failed.

Final Conclusion: The appeal was rejected because the classification based on the unchallenged test report was sustained.

Ratio Decidendi: Where classification turns on an unchallenged technical test report based on a representative sample, contrary untested material or theoretical contentions will not displace the classification supported by that evidence.

---