“The issue in this appeal by the Revenue, in the first place, is an issue of classification with which this Court does not ordinarily deal. In the second place, it is squarely covered against the Revenue by the judgment of this Court in Sprint R.P.G. India Ltd. v. Commissioner of Customs - I, Delhi (116 E.L.T. 6). We see no reason to take any contrary view, as suggested on behalf of the Revenue. The appeal is dismissed with costs.”