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TMI Blog2007 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... three bills of entry dated 25-8-1996, 29-11-1996 and 7-1-1998. The goods, falling under Chapter 84, 85 or 90 and specified in List No. 9 appended to S. No. 153 in the Table annexed to the above Notification, were chargeable to Basic Customs Duty @ 20%. Item No. 18 in List No. 9 was microwave passive components One of the three items imported by the respondents was waveguide. All the three items were described in the relevant invoice as microwave passive items . The importer claimed the benefit of concessional rate of duty under the above Notification by classifying the items under Heading 85.29. The Assistant Commissioner of Customs ordered assessment of the goods by classifying the same under Heading 83.07 and denied the benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any article or machinery. In the said case, it was held that 1600 yards of Membrane support substrate - Polyster cloth and 512 yards of Product carrier - Polyster impregnated fibre imported in the form of rolls would have to be deemed only as raw materials and not parts and, on this basis, the benefit of the said Notification was denied to the importer. The relevant entry in the said Notification had contained the expression parts . Today, learned SDR has also relied on the Tribunal s decision in B.R. Industrial Trading Co. v. Commissioner of Customs, Mumbai [2003 (162) E.L.T. 184 (Tri.-Mumbai)], wherein waveguide imported by the assessee was ordered to be assessed in the form in which it was presented for assessment. In the cited ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el has also referred to a book authored by Joseph Feinstein. The chapter on passive microwave components contains an account of the use of rectangular waveguides. Finally, it is urged that the decision of the lower appellate authority be upheld. 4. After giving careful consideration to the submissions, we find that the classification of the items imported by the respondents has been settled under SH 8544.20. This sub-heading covers co-axial cable and other co-axial electric conductors. It is not in dispute that goods falling under this sub-heading would attract S.No. 153 of the Table annexed to Notification No. 36/96-Cus. Microwave passive components are mentioned as item No. 18 in List No. 9 appended to S.No. 153 ibid. The documents p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It is not their case that the copper tubings imported by the respondents were only raw material . As a matter of fact, the memorandum of appeal does not even mention this expression. The decision of the Tribunal in the case of B.R. Industrial Trading Co. (supra) has also been considered by us. Though, in this case, a similar waveguide was considered for classification, the question whether exemption under any Notification was admissible to the goods did not arise for consideration. Hence the decision in B.R Industrial Trading (supra) is also of no aid to the appellant. As rightly pointed out by learned counsel, the Tribunal s decision rendered in the case of the respondents [1997 (95) E.L.T. 564], affirmed by the Supreme Court, was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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