https://www.taxtmi.com/caselaws?id=73206 Electrical noise testing equipment was analysed as a measuring-cum-checking instrument because checking bearing irregularities required prior measurement of the level of irregularity. On that basis, Heading 90.16(2) for checking instruments alone was treated as too narrow to cover an instrument with both measuring and checking functions. The commentary also explains that exemption Notification No. 394/76-Customs applied only to non-electric measuring or measuring-cum-checking instruments under Heading 90.16, so it did not extend to electrical goods classifiable under Heading 90.28. An exemption notification must be strictly construed and cannot be enlarged by reference to a tariff rate entry. en-us Tue, 28 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73206 Electrical noise testing equipment was analysed as a measuring-cum-checking instrument because checking bearing irregularities required prior measurement of the level of irregularity. On that basis, Heading 90.16(2) for checking instruments alone was treated as too narrow to cover an instrument with both measuring and checking functions. The commentary also explains that exemption Notification No. 394/76-Customs applied only to non-electric measuring or measuring-cum-checking instruments under Heading 90.16, so it did not extend to electrical goods classifiable under Heading 90.28. An exemption notification must be strictly construed and cannot be enlarged by reference to a tariff rate entry. Case-Laws Customs Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73206