https://www.taxtmi.com/caselaws?id=121964 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. en-us Mon, 09 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121964 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. Case-Laws Customs Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121964