Concessional customs assessment for radar components upheld for specially designed electronic valves essential to radar circuits.

Imported electronic valves were treated as specially designed radar components where the supporting certificate stated they were essential for radar operation, not substitutable for other valves, and suited to radar circuits. On that basis, the goods fell within the concessional entry under the relevant customs exemption notification. The Tribunal accepted the departmental view and held that concessional assessment was available, with re-assessment and consequential relief warranted.

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Issues: Whether the imported electronic valves were entitled to concessional assessment as components for radar under the applicable customs tariff and exemption notification.

Analysis: The imported goods were supported by a certificate stating that they were specially designed components for radar, essential for its working, not substitutable for other valves, and suited to the radar circuits. On that basis, the departmental representative accepted that the goods fell within the concessional entry under the exemption notification, and the Tribunal agreed with that view.

Conclusion: The goods were entitled to concessional assessment under Notification No. 147/58-Cus, and re-assessment with consequential relief was warranted.

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