https://www.taxtmi.com/caselaws?id=80300 The Tribunal upheld the decision that dial gauges and pneumatic gauges were not eligible for duty exemption under Notification 55/75 as they were classified as measuring instruments, not mathematical instruments. Despite arguments and affidavits presented by the appellants, the Tribunal determined that the gauges did not align with the criteria for mathematical instruments based on the Customs Cooperative Council Nomenclature and Harmonised Commodity Description. Therefore, the appeal was rejected, affirming that the products did not qualify for duty exemption as mathematical instruments under the relevant notification. 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 The Tribunal upheld the decision that dial gauges and pneumatic gauges were not eligible for duty exemption under Notification 55/75 as they were classified as measuring instruments, not mathematical instruments. Despite arguments and affidavits presented by the appellants, the Tribunal determined that the gauges did not align with the criteria for mathematical instruments based on the Customs Cooperative Council Nomenclature and Harmonised Commodity Description. Therefore, the appeal was rejected, affirming that the products did not qualify for duty exemption as mathematical instruments under the relevant notification. Case-Laws Central Excise Wed, 13 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80300