- (1.) The short question that arises for consideration in this appeal, filed by the Collector of Central Excise, Bangalore, against the Final Order, No. E-194/1994, of the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. 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".
(2.) The Customs, Excise and Gold (Control) Appellate Tribunal, after an elaborate discussion on construing the evidence, came to the conclusion that based on the Section Note (Note 2(a) of Section XVIII), it was left in no doubt 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.
(3.) Having heard Mr. S. Ganesh, learned senior counsel appearing for the Revenue, and upon perusing the well reasoned order under challenge, we are of the view that no exception can be taken to the order under challenge.;