2008 (10) TMI 418

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....CTH 852990 declared by the importers. After due process, the original authority revised the classification to CTH 854420 and demanded the exemption allowed to the imported waveguides under Notification No. 20/99-Cus., dated 28-2-99 at the time of clearance. He followed the decision of the Tribunal in the case of Scientific Instruments Co. Ltd. v. Commissioner reported in 1997 (95) E.L.T. 564 (Tri.) (henceforth referred also as 97 decision). A demand of Rs. 21,56,550/- was accordingly confirmed against SCL. In the impugned order, the Commissioner (Appeals) sustained the order of the original authority, observing that principles of judicial discipline mandated that the authorities subordinate to the Tribunal followed the ratio of the decision....

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....ecom. 3. In Scientific Instruments case (97 decision), the CEGAT had found that the waveguides conveyed electromagnetic signals through a hollow perforated copper cable with elliptical cross-section. The signals were conveyed through the cable by their internal reflection. The cables were usually filled with a dielectric like air. They discharged the function of coaxial cables. As coaxial cables were most akin to waveguides, in the absence of a more apt entry, Tribunal classified the waveguides in the entry for coaxial cables. Accordingly, waveguides were classified under CSH 854420. It was held that the waveguides impugned in the appeal before them were not part of any radiotelephony equipment. These conveyed signals from transmitt....

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....pplying the earlier rules, the impugned goods could be classified under CSH 852990. 6. The compendium of classification opinions of World Customs Organization (1990 Edition) contains an advice to the effect that such cables of Aluminium fell under CSH 852990. In the decision reported as CC v. Scientific Instruments Co. Ltd. [2007 (218) E.L.T. 61 (Tri-Chennai)], the Tribunal upheld the classification of waveguides as cables of CSH 854420 following the Apex Court's decision. The issue to be decided is whether waveguides are part of radiotelephony equipment or, cables conveying electromagnetic signals. These cables convey electromagnetic waves. They are part of the microwave system. In the ITI case, such cables were held as a sub-syste....