Measuring gauges are not mathematical instruments and do not qualify for exemption under the notification.

Dial gauges and pneumatic gauges were held to be measuring instruments rather than "drawing and mathematical instruments" for purposes of Notification No. 55/75. The relevant tariff classification separately treated mathematical and calculating instruments apart from measuring or checking instruments such as gauges, and the trade material described the goods as devices for measuring accuracy, size, and tolerances. As no mathematical principle governed their design or use, the presence of a dial did not alter their essential character. The goods therefore did not qualify for the claimed exemption.

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Issues: Whether dial gauges and pneumatic gauges were covered by the expression "drawing and mathematical instruments" in Notification No. 55/75 so as to qualify for exemption.

Analysis: The notification exempted only drawing and mathematical instruments. The goods manufactured by the appellants were designed to check and measure inside and outside tolerances and dimensions of components. The cited tariff nomenclature separately grouped mathematical and calculating instruments on the one hand and measuring or checking instruments such as gauges on the other. The trade affidavits also described the goods as devices for measuring accuracy or size, and no mathematical principle underlying their design or use was shown. The presence of a dial did not convert a measuring gauge into a mathematical instrument.

Conclusion: The goods were measuring instruments and not mathematical instruments, and therefore did not fall within the exemption under Notification No. 55/75.

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