Classification of hypoid gear testers under concessional exemption turned on technical equivalence, not wording alone.

Imported hypoid gear testers remained within the scope of Notification No. 49/78 where the equipment was described as a hypoid bevel gear tester and the technical material showed hypoid to be one variety of bevel gear. The description as a bevel gear tester did not exclude the goods from the notified category of hypoid gear tester, and the narrower distinction drawn by the lower authority was not sustainable. The imported equipment was therefore treated as covered by the notification and eligible for concessional exemption.

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Issues: Whether the imported hypoid gear tester was entitled to concessional assessment under Notification No. 49/78 despite being described as a bevel gear tester.

Analysis: The notification exempted hypoid gear tester. The imported equipment was described as a hypoid bevel gear tester, and the technical material showed that hypoid is one variety of bevel gear. The use of the expression bevel gear tester did not take the goods outside the category of hypoid gear tester, and the distinction drawn by the lower authority was unsustainable.

Conclusion: The imported goods were covered by Notification No. 49/78 and qualified for the concessional exemption.

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