Capital goods classification of measuring instruments under Rule 57Q was referred to the High Court for consideration.

Tribunal, in compliance with a Madras HC direction, prepared and forwarded a statement of case on whether measuring instruments qualify as capital goods for the purpose of Rule 57Q of the Central Excise Rules, 1944 as it stood before 16-3-1995. The Registry was directed to send the statement to the High Court Registrar and furnish copies.

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Outcome: The statement of case was prepared in compliance with the High Court's direction and the Registry was directed to transmit the case to the High Court of Madras for further action.

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