https://www.taxtmi.com/caselaws?id=73222 Imported calibration and testing equipment was held to be a complete testing setup, not standalone measuring instruments, because the literature showed multiple units working together and the measuring devices formed only component parts. On that basis, the goods were classified according to their essential character as test benches under Heading 9031.20, and Heading 9026.80 did not apply. Because the notification extended relief only to measuring instruments and instruments used for measuring and checking, the exemption under Notification No. 118/86-Cus. was unavailable. The customs classification was upheld and the appeal failed. en-us Thu, 20 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73222 Imported calibration and testing equipment was held to be a complete testing setup, not standalone measuring instruments, because the literature showed multiple units working together and the measuring devices formed only component parts. On that basis, the goods were classified according to their essential character as test benches under Heading 9031.20, and Heading 9026.80 did not apply. Because the notification extended relief only to measuring instruments and instruments used for measuring and checking, the exemption under Notification No. 118/86-Cus. was unavailable. The customs classification was upheld and the appeal failed. Case-Laws Customs Thu, 20 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73222