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TMI Blog1992 (7) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ty). Later on, the respondents applied for refund of duty on the ground that the photo tubes were, though classifiable under CTH 85.18/27 (1), were chargeable to duty at the rate of 60% plus 15% plus 8% and they were eligible to consequential refund of Rs. 17,671.72 being the duty in excess in view of Notification No. [172/72-Cus., dated 8-8-1977 as amended. The refund was allowed and sanctioned on 3-11-1981 and the amount paid to the respondents on 16-2-1981. 1.2 Later on, the Superintendent of Customs, Foreign Post Office, Ahmedabad vide his notice dated 12-5-1981 stated that the amount of refund having been erroneously granted in respect of the above goods, the respondents were asked for a less charge demand of Rs. 13,416.80 under S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication could be extended. The said authority also held that since the Customs Tariff Heading 90.28(1) carried a lower rate of duty, the less charge in any case was not justified. Hence, it was ordered to be withdrawn. The department, is, therefore, in appeal before the Tribunal. 2. In the beginning Shri R.K. Sahadevan, learned Sr. Executive of the respondents has clearly admitted that it is an electronic device and is a component part of spectrophotometer. Its correct classification, therefore, no doubt, would be under CTH 85.18/27. He urged that it was never the contentions of the respondents before the lower appellate authority that the goods were classifiable under CTH 90.28(1). To that extent the appeal of the appellant-Collector is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i)-............. 4. The learned SDR, Shri S.K. Roy, has reiterated the grounds set out in the appeal memo. It states, after relying on Dictionary of Science and Technology in respect of photo tubes, that it is a vacuum type photo electronic tubes and that it is a cold cathode type tube which is for use as display device, because its function is to convert optical energy into electrical energy i.e. signals which were being amplified and displayed on a panel meters to know the amount of light passing through sample under test. In other words, the appeal memo simply restates the finding of the original authority, as already set out above. The meanings given in the dictionary of Science and Technology, as stated in the appeal memo, are given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tronic signals for further processing. The diode is a component in an electronic circuit whereas a phototube is a device for energy conversion. As the electrical output generated by it must be linear to the light intensity falling on it, it must be constructed with highly selective material for their cathode and the geometry of the tube has to be predesigned. There are hundreds of components used in the manufacture of the Spectrophotometer. The phototube is one of the components. It is a photodetector. Its function in the Spectrophotometer is to detect the light falling on it for measurement purpose, that is to say, to detect light energy transmitted from a sample under test and convert it into electrical energy i.e. signals. This electrica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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