https://www.taxtmi.com/caselaws?id=80300 Dial gauges and pneumatic gauges were held to be measuring instruments rather than "drawing and mathematical instruments" for purposes of Notification No. 55/75. The relevant tariff classification separately treated mathematical and calculating instruments apart from measuring or checking instruments such as gauges, and the trade material described the goods as devices for measuring accuracy, size, and tolerances. As no mathematical principle governed their design or use, the presence of a dial did not alter their essential character. The goods therefore did not qualify for the claimed exemption. en-us Wed, 13 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80300 Dial gauges and pneumatic gauges were held to be measuring instruments rather than "drawing and mathematical instruments" for purposes of Notification No. 55/75. The relevant tariff classification separately treated mathematical and calculating instruments apart from measuring or checking instruments such as gauges, and the trade material described the goods as devices for measuring accuracy, size, and tolerances. As no mathematical principle governed their design or use, the presence of a dial did not alter their essential character. The goods therefore did not qualify for the claimed exemption. Case-Laws Central Excise Wed, 13 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80300