https://www.taxtmi.com/caselaws?id=86458 Imported surface finish/roughness measuring equipment was treated as testing equipment because its operator's handbook showed it performed numerical assessment of surface roughness by the Ra method and carried out surface finish testing and measurement together. The functional character was therefore not confined to measuring alone, but extended to testing whether the goods possessed the stated quality fit for use. On that basis, the goods qualified for the concessional duty benefit under Notification No. 49/78 in favour of the assessee. en-us Sat, 23 Mar 1996 00:00:00 +0530 Wed, 24 Aug 2011 18:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86458 Imported surface finish/roughness measuring equipment was treated as testing equipment because its operator's handbook showed it performed numerical assessment of surface roughness by the Ra method and carried out surface finish testing and measurement together. The functional character was therefore not confined to measuring alone, but extended to testing whether the goods possessed the stated quality fit for use. On that basis, the goods qualified for the concessional duty benefit under Notification No. 49/78 in favour of the assessee. Case-Laws Customs Sat, 23 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86458