Import classification of designer's kit in leather industry upheld; confiscation failed where technical evidence supported policy coverage.

Imported goods described as a designer's kit were treated as covered by the relevant import policy entry for use in the leather industry because the bill of entry, literature, catalogue and technical certificates, including the CLRI certificate, showed design-related use. The customs house practice of accepting such goods as designer's kits was also relied on, and the fact that the items were separately invoiced or capable of other uses did not displace that classification. On that basis, the conclusion that the goods fell outside Appendix 17 and were liable to confiscation was unsustainable, and the confiscation order was set aside.

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Issues: Whether the imported goods described as a designer's kit fell within the relevant import policy entry for designer's kit used in the leather industry, and whether confiscation under the Customs Act was sustainable.

Analysis: The goods were described in the bill of entry as a designer's kit and supporting literature, catalogue and expert certificates showed that the items were used for design work in the leather industry. The technical certificates, including the certificate from CLRI, were treated as vital evidence and could not be rejected merely because the items were separately invoiced or capable of use in other fields. The established customs house practice of accepting such goods as designer's kits also supported the importer's case. On that basis, the finding that the goods were outside Appendix 17 and liable to confiscation was held to be unsustainable.

Conclusion: The goods were held to be covered by the relevant import policy entry as a designer's kit, and the confiscation order was set aside in favour of the assessee.

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