Evidence-based classification of imported microwave components upheld exemption despite objections over length and form.

Imported waveguides, terminators and pressure windows were treated as microwave passive components eligible for exemption under Notification No. 36/96-Cus. because the goods were already classified under SH 8544.20, which fell within the relevant entry. Evidence from technical literature and purchase orders showed that the corrugated flexible copper tubing was actually used as a transmission-system component. A hypertechnical objection that the tubing had to be of a precisely required length was rejected, and authorities concerning raw materials or different notifications were held inapplicable. The exemption was therefore upheld.

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Issues: Whether waveguide, terminators and pressure windows imported in running length were eligible for the benefit of Notification No. 36/96-Cus. as microwave passive components under S. No. 153 read with item No. 18 of List No. 9.

Analysis: The classification of the imported goods had already been settled under SH 8544.20, and goods under that heading were within the scope of S. No. 153 of the notification. On the evidence placed, including technical literature and the purchase orders, the imported corrugated flexible copper tubing, along with the terminators and pressure windows, was actually used as microwave passive components in a transmission system. The objection that the tubing had to be of a precisely required length was held to be too hypertechnical, and the cited decisions on raw materials or other notifications were found inapplicable.

Conclusion: The goods were entitled to the benefit of Notification No. 36/96-Cus., and the denial of the exemption was not sustainable.

Final Conclusion: The appeal failed, and the exemption granted to the importer was maintained.

Ratio Decidendi: Where imported goods are established on evidence to function as the identified component specified in an exemption notification, a hypertechnical objection as to length or form will not defeat the notification benefit.

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