1998 (11) TMI 266

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....or the Appellant. Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification either under Heading 85.26 or Heading 90.26 of the customs tariff of the radar level gauges imported by the appellant. These gauges employ microwaves to measure the level of liquids in tanks. Very briefly the principle emp....

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....526.91 for radio navigational aid apparatus and 8526.92 for radio remote control apparatus. This heading and the sub-headings in the Customs Tariff are identical in terminology with the heading and sub-heading in the HSN Explanatory Notes. Reference to notes is hence justified in determining the scope and applicability of the headings and sub-headings. The Explanatory Notes Second Edition (1996) s....

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....rpose vehicles permanently equipped with radar or other apparatus of this heading are excluded from the heading. It would therefore be reasonable to conclude that equipment in which radar is used as an aid or tool for the performance of the specific function would be classified, not as a radar apparatus, but by reference to the function for which the radar is employed. Applying that principle, it ....