https://www.taxtmi.com/caselaws?id=87653 Notification No. 71/86 exempted only precision balances with sensitivity of 5 mg or better, so balances with sensitivity ranging from 0.01 gm to 0.1 gm did not qualify for the exemption. The cost of the wind draft shield was includible in assessable value because it was treated as a necessary component for maintaining the balance's sensitivity, not a merely optional accessory. Stamping charges were also includible because mandatory stamping under weights and measures law was required before the product could be marketed. The duty demand and penalty were sustained, and the appeal failed. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87653 Notification No. 71/86 exempted only precision balances with sensitivity of 5 mg or better, so balances with sensitivity ranging from 0.01 gm to 0.1 gm did not qualify for the exemption. The cost of the wind draft shield was includible in assessable value because it was treated as a necessary component for maintaining the balance's sensitivity, not a merely optional accessory. Stamping charges were also includible because mandatory stamping under weights and measures law was required before the product could be marketed. The duty demand and penalty were sustained, and the appeal failed. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87653