https://www.taxtmi.com/caselaws?id=89582 An imported oil consumption measuring instrument was treated as qualifying for exemption under Notification No. 189/92-Cus. because its essential measuring function depended on an electrical phenomenon. The instrument used a strain gauge load cell, and oil consumption was measured through voltage changes arising from weight differences during the measuring cycle. The presence of a geared pump for moving oil between the tank, measuring vessel and engine did not change the instrument's character, because the decisive measurement was performed by the load cell and its electrical variation. On that basis, the exemption for electrical measuring, checking, analysing or automatically controlling instruments was sustained. en-us Mon, 14 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89582 An imported oil consumption measuring instrument was treated as qualifying for exemption under Notification No. 189/92-Cus. because its essential measuring function depended on an electrical phenomenon. The instrument used a strain gauge load cell, and oil consumption was measured through voltage changes arising from weight differences during the measuring cycle. The presence of a geared pump for moving oil between the tank, measuring vessel and engine did not change the instrument's character, because the decisive measurement was performed by the load cell and its electrical variation. On that basis, the exemption for electrical measuring, checking, analysing or automatically controlling instruments was sustained. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89582