Tariff classification of Signal Conditioning Amplifiers upheld under sub-heading 90.30 based on principal use with oscilloscopes.

Signal Conditioning Amplifiers were classified by reference to the relevant tariff entry and Note 2(a) of Section XVIII. The Tribunal's reliance on expert evidence that the goods were principally used with oscilloscopes, which were specifically covered by the competing heading, was upheld as sound. On that basis, the product was correctly classifiable under sub-heading 90.30 rather than sub-heading 85.18, and the Revenue's challenge to the classification failed.

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Issues: Whether the product "Signal Conditioning Amplifiers" was classifiable under sub-heading 85.18 or under sub-heading 90.30 of the Central Excise Tariff Act, 1985.

Analysis: The product had to be classified with reference to the relevant tariff entry and Note 2(a) of Section XVIII. The Tribunal had relied on the evidence of experts and had found that Signal Conditioning Amplifiers were principally used with oscilloscopes, which were specifically mentioned under the competing heading. The reasoning adopted by the Tribunal was found to be sound and no infirmity was shown in the classification adopted.

Conclusion: The product was correctly classifiable under sub-heading 90.30 and not under sub-heading 85.18, therefore the Revenue's challenge failed.

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