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Issues:
1. Classification of imported goods under customs headings. 2. Eligibility for benefit under Notification No. 36/96-Cus. Issue 1: Classification of imported goods under customs headings: The appeal involved a dispute regarding the classification of goods imported by the respondents. The goods, including waveguide, terminators, and pressure windows, were initially classified under different headings by the Customs authorities. The Commissioner (Appeals) classified the goods under Heading 85.44, while the Revenue sought classification under Heading 83.07. The Tribunal, in a previous order, classified the goods under SH 8544.20, which was affirmed by the Supreme Court. The classification of the goods imported by the respondents was thus settled under SH 8544.20, covering co-axial cable and other electric conductors. Issue 2: Eligibility for benefit under Notification No. 36/96-Cus: The main question was whether the benefit of Notification No. 36/96-Cus. could be extended to the imported goods. The Revenue contended that the benefit could not be applied to goods in running length, citing previous tribunal decisions. However, the respondents argued that the imported items, including waveguide, terminators, and pressure windows, were microwave passive components used in the industry. They provided evidence such as purchase orders and industry literature to support their claim. The Tribunal found that the imported items were indeed used as microwave passive components, forming a system for the transmission of microwaves. The Tribunal rejected the Revenue's argument as overly technical and upheld the lower appellate authority's decision to grant the benefit of S.No. 153 under the Notification to the respondents. In conclusion, the Tribunal sustained the appellate Commissioner's order, allowing the benefit of S.No. 153 under Notification No. 36/96-Cus. to the respondents and dismissed the appeal.
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