https://www.taxtmi.com/caselaws?id=88931 Clause (c) of Explanation 6 to Notification No. 121/92-Cus. was read broadly to cover instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations. The presence of an incorporated X-ray source in an imported integrated powder diffractometer basic operational system did not exclude it from the clause, because the notification did not restrict coverage to apparatus lacking their own radiation source. The exemption was therefore not to be narrowed by adding a limitation absent from the text, and the apparatus qualified for auxiliary duty exemption. en-us Mon, 27 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88931 Clause (c) of Explanation 6 to Notification No. 121/92-Cus. was read broadly to cover instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations. The presence of an incorporated X-ray source in an imported integrated powder diffractometer basic operational system did not exclude it from the clause, because the notification did not restrict coverage to apparatus lacking their own radiation source. The exemption was therefore not to be narrowed by adding a limitation absent from the text, and the apparatus qualified for auxiliary duty exemption. Case-Laws Customs Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88931