At the International Tribunal in Paris, Harris - speaking on behalf of Mercedes - says the team cannot be punished as the test was conducted by Pirelli.
"This was not a test undertaken by Mercedes. They are critical words in text of Article 22 [of the FIA sporting regulations] - 'undertaken by'," said Harris according to BBC Sport.
"The Pirelli test was not a test undertaken by Mercedes. It is irrefutable it is a test undertaken by Pirelli."
"This evidence is confirmed by Pirelli, so the people who were present on the day all unanimously given the same evidence about what was going on, who was doing it, and who was in charge of it. It is undeniable the testing was undertaken by Pirelli."