https://www.taxtmi.com/caselaws?id=86051 An imported radial clearance measuring instrument qualified as a checking machine for concessional duty because its technical literature, supplier certificate and catalogue showed that it measured radial clearance and used that result to classify bearings into graded categories. The distinction drawn between measuring and checking was treated as artificial on the facts, since accurate measurement was the practical means by which the instrument verified radial displacement. On that basis, the goods fell within Notification No. 161/86-Cus., the denial of concession was set aside, and the importer's claim succeeded. en-us Wed, 13 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86051 An imported radial clearance measuring instrument qualified as a checking machine for concessional duty because its technical literature, supplier certificate and catalogue showed that it measured radial clearance and used that result to classify bearings into graded categories. The distinction drawn between measuring and checking was treated as artificial on the facts, since accurate measurement was the practical means by which the instrument verified radial displacement. On that basis, the goods fell within Notification No. 161/86-Cus., the denial of concession was set aside, and the importer's claim succeeded. Case-Laws Customs Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86051