The Customs, Excise and Gold Control Appellate Tribunal, after an elaborate discussion on companystruing the evidence, came to the companyclusion that based on the Section Note Note 2 a of Section XVIII , it was left in numberdoubt that in view of the overwhelming opinion of the experts brought on record that the product of the respondent herein would be classifiable under Tariff Heading 90.30 because Signal Conditioning Amplifiers are principally used with Oscilloscopes, which are specifically mentioned in the said Heading 90.30.
E/1319/92 B dated 30th March, 1994 is, whether the product Signal Conditioning Amplifiers is classifiable under sub heading 85.18 or under sub heading 90.30 of the Central Excise Tariff Act, 1985.
