Dual-sensitivity balances qualify for exemption when sensitivity is tested by best available ambient conditions under the notification.

Balances with dual sensitivity were treated as meeting the exemption threshold under Notification No. 71/86-CE because their sensitivity was to be assessed by reference to the best sensitivity available under ambient physical conditions. The minimum weight sensitivity condition was not in dispute, and the legal metrology clarification supported classification on that basis. A later departmental technical opinion did not displace that clarification. On that reasoning, the balances fell within the notification and the exemption was available to the assessee.

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Issues: Whether balances with dual sensitivity were entitled to the benefit of Notification No. 71/86-CE dated 10-2-1986, having regard to the manner in which their sensitivity was to be assessed.

Analysis: The balances were not in dispute as satisfying the minimum weight sensitivity condition. The authority dealing with legal metrology had clarified that such balances should normally be classified according to their best sensitivity available under ambient physical conditions. On that basis, the products fell within the threshold prescribed by the exemption notification. The contrary departmental reliance on a later technical opinion did not dislodge the clarification supporting classification by best sensitivity.

Conclusion: The balances were covered by the notification and the exemption was available to the assessee.

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