2002(03)LCX0228

IN THE CEGAT, SOUTH ZONAL BENCH, CHENNAI

S/Shri S.L. Peeran, Member (J) and S.S. Sekhon, Member (T)

COMMISSIONER OF CUSTOMS, CHENNAI

Versus

ITI LTD.

Final Order No. 268/2002, dated 18-3-2002 in Appeal No. C/334/2000/Md.

Cases Quoted

Scientific Instruments Co. Ltd. v. Commissioner — 1997(07)LCX0169 Eq 1997 (095) ELT 0564 (Tribunal) — Distinguished ........... [Para 2(b)]

Commissioner v. Scientific Instruments Co. Ltd. — 1998(11)LCX0254 Eq 1999 (106) ELT A067 (S.C.) — Distinguished [Para 2(b)]

Advocated By : Shri G.S. Menon, SDR, for the Appellant.

S/Shri C.R. Ramachandran, Dy. GM and J.N. Prasanna Kumar, for the Respondent.

[Order per : S.S. Sekhon, Member (T) (Oral)]. - This is a Revenue appeal against the order-in-appeal. After obtaining the clearance certificate from the Committee of Secretaries, the matter was heard today.

2. After hearing both the sides in the matter we find that :

(a)    The Commissioner (Appeals), after considering the technical write-up, and the certificate issued by the Department of Telecommunication, Govt. of India, and also the examination of samples, held that the goods under import are essentially feeder cables constituting sub-system of radio microwave radio equipment. The Commissioner (Appeals) has concluded that it was a dielectric and could not be termed as a co-axial cable and relied upon the HSN Notes that the goods of 85.44 are made up inter alia of conductors, which distinction is only with regard to optical fibre cables, which is not relevant to the issue at hand and he held that the cellflux feeder cables under import would fall outside the purview of Tariff Heading 85.44 which covers cables (including co-axial cables) that are insulated electric conductors and the goods were found to be part of digital microwave equipment classifiable under Heading 5929.90.

(b)    The Revenue in the grounds of appeal has taken the ground that in a similar case of M/s. Scientific Instruments Co. Ltd. flexible corrugated copper tubings (wave guider) was held to be classifiable under Tariff Heading 8544.20 vide CEGAT Order Nos. 1778 & 1779, dated 30-7-1997 [1997(07)LCX0169 Eq 1997 (095) ELT 0564 (T)] and the said order was upheld by the Hon’ble Apex Court in Civil Appeal Nos. 3189-3190/98 [1998(11)LCX0254 Eq 1999 (106) ELT A067 (S.C.)]. No other material has been presented, including the order relying upon in the grounds of appeal to come to a conclusion as to how the facts in the case of M/s. Scientific Instruments Co. Ltd. were similar to the facts in the present case.

(c)    The Commissioner (Appeals) has relied upon the technical write up, and the certificate from the Department of Telecommunication. From the grounds of appeal, we do not find anything amiss in the technical literature relied upon and from also the certificate issued by the Department of Telecommunication, Govt. of India. Therefore, once the technical write-up and the certificate from an authority of the Govt. of India viz. Department of Telecommunication, Govt. of India certifying the product in a particular fashion is on record, which has not been assailed, we cannot find any defect in the findings of the Commissioner (Appeals).

4. In view of the above findings, we dismiss the Revenue appeal for want of any ground therein. Ordered accordingly.

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Equivalent 2002 (145) ELT 0697 (Tri. - Chennai)