https://www.taxtmi.com/caselaws?id=89359 An oscillating disc rheometer designed to monitor processing and vulcanisation characteristics of compounded rubber, and to generate a rheograph showing cure and final product properties, was treated as an instrument for physical or chemical analysis rather than a machine for testing mechanical properties. The fact that torque measurement formed only one aspect of its operation did not alter its essential character. On that basis, the instrument was classifiable under Heading 9027.80 and not Heading 9024.80, and the claimed exemption under Notification No. 158/89 was available because the instrument operated through electrical phenomena varying according to the factor to be ascertained. en-us Tue, 25 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89359 An oscillating disc rheometer designed to monitor processing and vulcanisation characteristics of compounded rubber, and to generate a rheograph showing cure and final product properties, was treated as an instrument for physical or chemical analysis rather than a machine for testing mechanical properties. The fact that torque measurement formed only one aspect of its operation did not alter its essential character. On that basis, the instrument was classifiable under Heading 9027.80 and not Heading 9024.80, and the claimed exemption under Notification No. 158/89 was available because the instrument operated through electrical phenomena varying according to the factor to be ascertained. Case-Laws Customs Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89359