https://www.taxtmi.com/caselaws?id=90167 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. en-us Tue, 25 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90167 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. Case-Laws Customs Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90167