https://www.taxtmi.com/caselaws?id=84113 Micrometers were treated as precision measuring instruments under the erstwhile Central Excise Tariff, because their true character was that of tools for making precise measurements rather than instruments for mathematical operations. The opinion of a management consultant and the Brussels Trade Nomenclature notes were held to offer no assistance in construing the exemption notification. Although the view that micrometers were merely measuring tools was found erroneous, they were still classified as precision measuring instruments and not as mathematical instruments. They were therefore classifiable under Item 68, but did not qualify for exemption under Notification No. 55/75-C.E. dated 1-3-1975. en-us Thu, 23 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84113 Micrometers were treated as precision measuring instruments under the erstwhile Central Excise Tariff, because their true character was that of tools for making precise measurements rather than instruments for mathematical operations. The opinion of a management consultant and the Brussels Trade Nomenclature notes were held to offer no assistance in construing the exemption notification. Although the view that micrometers were merely measuring tools was found erroneous, they were still classified as precision measuring instruments and not as mathematical instruments. They were therefore classifiable under Item 68, but did not qualify for exemption under Notification No. 55/75-C.E. dated 1-3-1975. Case-Laws Central Excise Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84113