https://www.taxtmi.com/caselaws?id=86227 Automatic voltage controls fell within the exemption for electric measuring, checking, analysing or automatic controlling instruments and apparatus under Notification No. 105/89-Cus. The explanatory clause covered instruments that automatically regulate electrical quantities. Customs' examination report describing the imported goods as automatic voltage controls established their identity for exemption purposes. Their release from Customs charge did not affect eligibility. The goods therefore qualified for exemption from auxiliary duty. en-us Mon, 03 Feb 1997 00:00:00 +0530 Tue, 16 Aug 2011 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86227 Automatic voltage controls fell within the exemption for electric measuring, checking, analysing or automatic controlling instruments and apparatus under Notification No. 105/89-Cus. The explanatory clause covered instruments that automatically regulate electrical quantities. Customs' examination report describing the imported goods as automatic voltage controls established their identity for exemption purposes. Their release from Customs charge did not affect eligibility. The goods therefore qualified for exemption from auxiliary duty. Case-Laws Customs Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86227