ORDER
Jyoti Balasundaram, Member (J)
1. The appellants herein imported a consignment of welded and rolled tubes in Inconel alloy 601 and claimed assessment under Heading 85.11 of the CTA, 1975 as according to them these consignments consisted of spare for Rotary Tube Annealing Furnace. The assessment was made under Heading 73.17/19(2) as tubes of stainless steel. The refund claim filed by the appellants was rejected by the Assistant Collector as unsubstantiated in the absence of catalogue etc. The Collector of Customs (Appeals), Bombay upheld the original assessment, holding that the test certificate dated 17-9-1982 produced by the appellants before him related to nickel alloy sheets supplied by M/s. Wiggin Ltd. to M/s. F. Atkinson Ltd. suppliers of the appellants and also holding that the drawing produced before him was not an authentic one as it appears to have been prepared in 1986 while the import in question took place in 1982. Hence, this appeal.
2. The appellants are not present today in spite of notice; hence we heard the learned DR Shri M. Ali and proceeded to decide the matter. The Bill of Entry describes the goods as spares but the invoke gives the detailed description which is as under :
“Spares for Rotary Tube Annealing Furnace Welded and Rolled Tube in Inconel Alloy 601 in size 8.5/8″ OD x 3 mm wall thickness x 72″ long.”
Heading 73.17/19(2) covering tubes of stainless steel is more appropriate in this case as the appellants have not led any evidence in the form of catalogue etc. to establish their claim for reassessment as parts of annealing furnace. The lower appellate authority has rightly rejected the drawing produced by the appellants for the reason that it was prepared by the importers themselves well after the import and also for the reason that it does not contain full details such as use of tubes as spare parts without further fabrication.
3. In these circumstances, we hold that the claim of the appellants for re-assessment tinder Heading 85.11 is unsubstantiated, uphold the impugned order and reject the appeal.