Component parts test for imported telecommunication equipment: specially shaped wave-tubes qualified for concessional customs duty.

Travelling wave-tubes imported for radio telecommunication transmission equipment were treated as component parts where import certificates, catalogue material and departmental verification showed they were specially shaped and intended for use as essential parts of the main unit. Their possible use as spare parts did not change their character as component parts. On that basis, the goods qualified for assessment at the concessional customs duty rate under the relevant notification read with the tariff heading.

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Issues: Whether travelling wave-tubes imported for radio telecommunication transmission equipment were component parts eligible for assessment at the concessional rate of customs duty under the relevant notification.

Analysis: The goods were examined in light of the import certificates, catalogue material and departmental verification, which indicated that the items were specially shaped and of a quality intended for use as essential components of the equipment and not for any other purpose. The fact that the items could also serve as spare parts did not displace their character as component parts of the main radio telecommunication unit. The departmental representative ed on scrutiny of the documents and parts that the items were component parts of the unit and qualified for the concessional rate under the notification read with the tariff heading.

Conclusion: The goods were held to be component parts of the radio telecommunication equipment and were eligible for the concessional rate of customs duty.

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