https://www.taxtmi.com/caselaws?id=84409 An eddy current non-destructive detector was treated as a checking instrument, not a measuring instrument, because it detected cracks, fissures and other hidden defects without determining their exact dimensions. Sensitivity and detectability were found insufficient to establish precise measurement, and the literature on record did not prove accurate quantification of defects. In the alternative, even if the device had some measuring capability, it was still covered by Notification No. 194/76-Cus. because the notification extended concessional treatment to instruments used for measuring and checking defects. The Revenue's challenge therefore failed and the classification and duty position accepted in appeal was maintained. en-us Wed, 24 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 17:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84409 An eddy current non-destructive detector was treated as a checking instrument, not a measuring instrument, because it detected cracks, fissures and other hidden defects without determining their exact dimensions. Sensitivity and detectability were found insufficient to establish precise measurement, and the literature on record did not prove accurate quantification of defects. In the alternative, even if the device had some measuring capability, it was still covered by Notification No. 194/76-Cus. because the notification extended concessional treatment to instruments used for measuring and checking defects. The Revenue's challenge therefore failed and the classification and duty position accepted in appeal was maintained. Case-Laws Customs Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84409