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Issues: Whether the imported oil consumption measuring instrument was entitled to exemption under Notification No. 189/92-Cus. as an electrical measuring, checking, analysing or automatically controlling instrument.
Analysis: The applicable notification covered electrical measuring instruments, including instruments whose operation depends on an electrical phenomenon varying according to the factor to be ascertained. The instrument's measuring vessel was suspended on a strain gauge load cell, and the actual measurement of oil consumption was found to be carried out through changes in voltage caused by differences in weight during the measuring cycle. The fact that a geared pump moved oil between the tank, measuring vessel and engine did not alter the essential nature of the measurement, because the decisive function was performed by the load cell and the resulting electrical variation.
Conclusion: The instrument was held to operate on the principles of measuring an electrical phenomenon and was entitled to the benefit of Notification No. 189/92-Cus.
Final Conclusion: The Revenue's challenge failed and the exemption claim for the imported oil consumption measuring instrument was sustained.
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