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TMI Blog1997 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... the guide; the guide walls only confine the energy. Actual energy conduction takes place through the dielectric filling the wageguide, usually air. In wave propagation it is necessary to speak in terms of electric and magnetic fields while discussing the properties of waveguide, unlike in transmission lines when we speak in terms of voltages and current. Moreover because the cross-sectional dimension of a waveguide must be of the same order as wavelength their use is economical at frequencies above 1 GHz. Some advantages that the waveguides possess over coaxial lines are discussed here. Waveguides are simpler to manufacture than coaxial lines since the inner conductor is missing. Because there is neither an inner conductor nor a dielectric in a waveguide flash over is less likely to occur. Therefore, the power handling capacity of waveguide is more, and may be about ten times as high as that of coaxial air dielectric rigid cables of similar dimensions. In a waveguide the propagation is by reflection from the walls, power losses in waveguides are lower than in comparable transmission lines. 2. The learned lower appellate authority has held the goods to be assessable under Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veguide has been described as passive microwave component. It has been submitted also that the waveguides in question are not capable of being used elsewhere, except in transmission apparatus for satellite communication. In view of the above, the question that falls for determination is whether the waveguides in running length, meant for exclusive use in transmission apparatus as a passive microwave component, are classifiable under s/h 8529.90 or as part of transmission apparatus falling under s/h 8525.10. The other parts imported by the appellant were nothing but connectors to waveguides and, therefore, once the classification of waveguides is settled, the classification of its connectors that have been clubbed in the Bill of Entry for assessment purposes, may also be taken as settled under the same sub- heading. It is pertinent to note in this regard that the goods has been described in the invoice as also the Bill of Entry as microwave passive items and not as microwave passive components of transmission apparatus. In a case where an item has been imported in running length, it will be reasonable to first examine whether such item in running length is known to the trade by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of insulated wires and cables and other insulated conductors covered under Tariff Heading 8544. He has pleaded, taking into consideration the shape of the goods and the material of which these are made, the goods cannot be taken to be covered under Tariff Heading as held by the learned lower appellate authority. He has pleaded that the flexible copper tubings are specifically covered under 83.07. He has pleaded that corrugated tubings, as per the HSN are covered under this heading. He pleads that no doubt the goods answer to a specific use for transmission of electromagnetic waves and which are transmitted in the hollow of the tube. Since these are imported in running lengths, these cannot be considered as part of transmission apparatus and the same, therefore, have to be assessed based on this aspect and the material of which these are made. He has pleaded that taking these facts into consideration, the learned lower authority s classification is not sustainable. He has pleaded that notwithstanding the functional roles that these tubings play, the very fact that these are flexible tubings, these would be correctly assessable under that heading. 5. The learned Consultant for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deo cassette recorders. It is seen that the apparatus as envisaged under this heading is such which can be brought to the market for being bought and sold as such and not for being created in situation by showing different items in a transmission system. The manner in which the waveguides are to be used only goes to show that these will become a part of the transmission system and this will make the transmission possible by linking the different items of apparatus for ultimate transmission of the waves through the antenna. We, therefore, are unable to accept the plea of the appellants that the waveguides should be considered as part of any specific apparatus as covered under 85.25. 8. Adverting to the classification as urged by the revenue, we observe that 8307 covers within its ambit, this is a residual item for copper and it is covered within the ambit flexible tubings and which should also be corrugated. In the HSN Notes, the scope of the tubing as covered under the flexible tubing is set out as under : (1) Flexible tubing composed of a shaped strip rolled spirally, with or without fastening of the edge. Tubing of this type may be rendered water or gas tight by packing with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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