2004 (6) TMI 407

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..... ith protective covering of plastic. The goods are in running length, the longest being 200 mts. These goods, after cutting them into required sizes, are installed between the transmeters and the antenna to carry the electro magnetic waves. The lower original authority classified the goods under Chapter Heading 83.07 and denied the benefit of Notification No. 36/96 which exempts Microwave Passive Components from customs duty. Chapter Heading 83.07 at the relevant time reads as follows :- 83.07 flexible tubings and base metal with or without fittings :- 8307.10 of iron and steel 8307.90 of other base metal. 2. The lower authority referred to HSN explanatory note which says that this heading covers corrugated flexible tubing and tubi .....

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..... lers falling within Heading No. 84.01, 02 (4)   Tubes and pipes sheathed or lined with corrosion, resisting material, such as glass rubber and plastic. (iii)      The decision in the case of CC v. Hydranautics Membrane (India) Ltd. [1994 (71) E.L.T. 711 (Tribunal)] which held that material in running length are not treatable as parts relied upon by the lower original authority, is not applicable in all cases. 4. Heard both sides. 5. Shri K.K. Srivastava the ld. JDR argued that classification of imported goods has to be determined taking the form in which they are imported. The goods in question are flexible tubing in running lengths. There is a specific heading covering these goods under 8307 .....

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..... s on the classification of goods. In the present case the goods under import are flexible tubings with protective plastic covering. There is a specific heading for such goods under 8307. We observe that note 1(k) of Section XVI rules out articles of Chapter 83 from the purview of this Section in which Chapters 84 and 85 fall. The fact that the goods would be ultimately cut to size and filled as microwave passive components should not make any difference to the issue. Secondly while deciding the classification of similar goods where the base metal used was iron and steel, the Tribunal in its decision reported [1983 (13) E.L.T. 1048 (T) = 1983 ECR 1265D] held them to be classifiable under Chapter 73 as an article of iron/steel of the erstwhil .....

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