Radiation-based measuring instruments: exemption denied where the device used radiation only to measure coating thickness.

An automatic coating thickness measuring instrument was held outside Notification No. 139/90-Cus. because the explanatory clause covered instruments that measure or detect specified radiations, not equipment that merely uses radiation as a means to measure another parameter. The instrument's built-in radiation source functioned only to quantify coating thickness, and it was not designed as a radiation-measuring or radiation-detecting device. On that construction, the exemption entry was confined to apparatus for radiation measurement or detection, so the benefit of exemption was correctly denied.

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Issues: Whether the imported automatic coating thickness measuring instrument was entitled to the benefit of Notification No. 139/90-Cus. as an electrical measuring, checking or automatically controlling instrument under the relevant explanatory clause for instruments measuring or detecting radiations.

Analysis: The notification's explanatory clause covered instruments for measuring or detecting the specified radiations, but the imported goods were designed to measure coating thickness. The radiation source was built into the instrument and was used only as a means to quantify coating thickness, not as an instrument for measuring or detecting radiation itself. On that construction, the entry was confined to apparatus meant for radiation measurement or detection, not equipment merely employing radiation as an aid to measurement of another parameter.

Conclusion: The imported goods did not fall within the scope of the notification and the benefit of exemption was correctly denied.

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