Exemption for universal measuring machine denied where coordinate measuring machine did not match the wider notification description.

A coordinate measuring machine used for measuring small workpieces and finished products with fine tolerances was held not to fall within the description of a universal measuring machine under Notification No. 49/78. The notification was construed as covering a broader instrument capable of checking gauges, tools and jigs and performing more complex internal and external measurements in different planes. Because the imported equipment did not satisfy that wider description, it was not eligible for the exemption, and the Assistant Collector's order was restored.

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Issues: Whether the imported coordinate measuring machine was covered by Notification No. 49/78 as a universal measuring machine eligible for exemption.

Analysis: The imported equipment was described as a coordinate measuring machine used for measuring small workpieces and finished products requiring fine tolerances. The notification contemplated a universal measuring machine of a wider character, capable of checking gauges, tools and jigs and performing more complex measurements, including internal and external measurements in different planes. On that basis, the machine imported by the assessee did not answer the description in the exemption notification.

Conclusion: The machine was not entitled to exemption under Notification No. 49/78, and the order of the Assistant Collector was restored.

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