Broad reading of X-ray detection exemption upheld for imported diffractometer apparatus with its own radiation source.

Clause (c) of Explanation 6 to Notification No. 121/92-Cus. was read broadly to cover instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations. The presence of an incorporated X-ray source in an imported integrated powder diffractometer basic operational system did not exclude it from the clause, because the notification did not restrict coverage to apparatus lacking their own radiation source. The exemption was therefore not to be narrowed by adding a limitation absent from the text, and the apparatus qualified for auxiliary duty exemption.

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Issues: Whether the imported integrated powder diffractometer basic operational system, though classifiable under Tariff Heading 90.22 and incorporating an X-ray source, was entitled to the benefit of auxiliary duty exemption under Notification No. 121/92-Cus. by virtue of clause (c) of Explanation 6.

Analysis: Clause (c) of Explanation 6 is broadly framed to cover instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations. The relevant expression was not confined to apparatus that do not themselves incorporate a radiation source. The mere fact that the imported apparatus contained an X-ray tube did not exclude it from the ambit of the clause, since the notification did not impose such a limitation. The scope of the exemption was therefore not to be artificially narrowed by importing a restriction not found in the text.

Conclusion: The apparatus was covered by clause (c) of Explanation 6 and qualified for the auxiliary duty exemption. The Revenue's appeal failed.

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