https://www.taxtmi.com/caselaws?id=88971 Goods that only detect or display defects do not qualify as measuring instruments for notification benefit unless they quantify a parameter in identifiable units or degree. The tariff expression covering measuring or checking instruments was read in light of its ordinary meaning and HSN explanatory material, requiring an instrument to ascertain the extent of a relevant attribute by measurement. On that basis, tyre defect-detection equipment was held not to measure defects, but merely to spot and count them, so it fell outside Notification No. 118/86 and the benefit was denied. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88971 Goods that only detect or display defects do not qualify as measuring instruments for notification benefit unless they quantify a parameter in identifiable units or degree. The tariff expression covering measuring or checking instruments was read in light of its ordinary meaning and HSN explanatory material, requiring an instrument to ascertain the extent of a relevant attribute by measurement. On that basis, tyre defect-detection equipment was held not to measure defects, but merely to spot and count them, so it fell outside Notification No. 118/86 and the benefit was denied. Case-Laws Customs Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88971