Testing equipment classification for surface roughness instruments supports concessional duty benefit under Notification No. 49/78.

Imported surface finish/roughness measuring equipment was treated as testing equipment because its operator's handbook showed it performed numerical assessment of surface roughness by the Ra method and carried out surface finish testing and measurement together. The functional character was therefore not confined to measuring alone, but extended to testing whether the goods possessed the stated quality fit for use. On that basis, the goods qualified for the concessional duty benefit under Notification No. 49/78 in favour of the assessee.

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Issues: Whether the imported surface finish/roughness measuring equipment was eligible for concessional rate of duty under Notification No. 49/78 as testing equipment.

Analysis: The imported instrument was shown, from its operator's handbook, to provide a numerical assessment of surface roughness by the Ra method and to perform surface finish testing and measurement simultaneously. The functional character of the equipment was treated as not confined to mere measuring, but as extending to testing of surface finish/roughness for determining whether the goods possessed the stated quality fit for use.

Conclusion: The imported goods were held to be testing equipment and qualified for the concessional duty benefit under Notification No. 49/78, in favour of the assessee.

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