TaxTMI 
TaxTMI 
1992 (7) TMI 204
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....lus 8% (Additional Customs duty). Later on, the respondents applied for refund of duty on the ground that the photo tubes were, though classifiable under CTH 85.18/27 (1), were chargeable to duty at the rate of 60% plus 15% plus 8% and they were eligible to consequential refund of Rs. 17,671.72 being the duty in excess in view of Notification No. [172/72-Cus., dated 8-8-1977 as amended. The refund was allowed and sanctioned on 3-11-1981 and the amount paid to the respondents on 16-2-1981. 1.2 Later on, the Superintendent of Customs, Foreign Post Office, Ahmedabad vide his notice dated 12-5-1981 stated that the amount of refund having been erroneously granted in respect of the above goods, the respondents were asked for a less charge dema....
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....T.H. 85.18/27 before the said notification could be extended. The said authority also held that since the Customs Tariff Heading 90.28(1) carried a lower rate of duty, the less charge in any case was not justified. Hence, it was ordered to be withdrawn. The department, is, therefore, in appeal before the Tribunal. 2. In the beginning Shri R.K. Sahadevan, learned Sr. Executive of the respondents has clearly admitted that it is an electronic device and is a component part of spectrophotometer. Its correct classification, therefore, no doubt, would be under CTH 85.18/27. He urged that it was never the contentions of the respondents before the lower appellate authority that the goods were classifiable under CTH 90.28(1). To that extent the a....
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....oltage and up to 5 Amperes current rating; (b) triodes, tetrodes, pentodes or any combination thereof; (c) cold cathode type and thermionic type which are for use as display devices (d) television picture tubes; (v) ............... (vi)................ (vii)-............. 4. The learned SDR, Shri S.K. Roy, has reiterated the grounds set out in the appeal memo. It states, after relying on Dictionary of Science and Technology in respect of photo tubes, that it is a vacuum type photo electronic tubes and that it is a cold cathode type tube which is for use as display device, because its function is to convert optical energy into electrical energy i.e. signals which were being amplified and displayed on a panel meters to kn....
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....variably. Though with two electrodes it might appear as a diode, as the purpose is entirely different, they are called phototubes. The other diodes (tubes or solid state devices like N-P junctions) process an input electronic signal whereas these phototubes convert light energy into electronic signals for further processing. The diode is a component in an electronic circuit whereas a phototube is a device for energy conversion. As the electrical output generated by it must be linear to the light intensity falling on it, it must be constructed with highly selective material for their cathode and the geometry of the tube has to be predesigned. There are hundreds of components used in the manufacture of the Spectrophotometer. The phototube is ....