Feeder cable classification under customs tariff turned on technical evidence, with goods treated as part of microwave equipment.

Imported feeder cables were treated as a sub-system of digital microwave equipment, not as insulated electric conductors under Tariff Heading 85.44, because the technical write-up, sample examination and Department of Telecommunication certificate consistently described them as dielectric feeder cables. The Revenue did not produce material to undermine that technical evidence or show that the cited prior classification ruling concerned similar facts. On that record, the goods were accepted as feeder cables rather than coaxial cables, and the Revenue's challenge to the classification failed.

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Issues: Whether the imported feeder cables were classifiable under Tariff Heading 85.44 as insulated electric conductors, or whether they were correctly treated as part of digital microwave equipment outside that heading.

Analysis: The appellate finding was based on the technical write-up, sample examination, and the certificate issued by the Department of Telecommunication, Government of India, which described the goods as feeder cables constituting a sub-system of radio microwave equipment. The record did not disclose any defect in that technical material, and the Revenue produced no material to dislodge those findings or to show that the cited prior classification ruling arose on similar facts. In the absence of any successful challenge to the technical evidence, the conclusion that the goods were dielectric feeder cables and not coaxial cables was accepted.

Conclusion: The goods were not classifiable under Tariff Heading 85.44 and the Revenue's challenge failed.

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