2. In this case, the appellants seek the benefit of concessional rate of duty under Item 73(2) of the Indian Customs Tariff in respect of electronic valves etc. imported by them under Bill of Entry GSI No- 419 dated 25-7-1975. In support of their claim, they have produced a certificate from the Deputy Director General of Meteorology (Instrument Production) which states that the subject goods are components for -Radar, that they are essential for the working of the Radar and that they have been given special design, characteristic and quality for that purpose which would not be essential for their use for any other purpose. The certificate states further that no other valve can be substituted in their place because of the fact that the Radar circuits are designed taking into account the special design and the characteristic of the valve. The appellants added during the hearing that the Radar in question was not a mere wireless reception instrument and that it performed the function of reception and transmission simultaneously. On going through the certificate produced by the appellants, and after hearing their arguments, the Department's representative, agreed that the subject goods were entitled to be assessed at concessional rate of duty under Serial No. (ii) of exemption notification No. H7/58-Cus. On careful consideration of the matter, we agreed with him. Accordingly, we allow this appeal with the direction that the goods be re-assessed under Notification No.147/58-Cus and consequential relief be given to the appellants.