https://www.taxtmi.com/caselaws?id=112092 Steel scales engraved with inch and centimetre markings, together with conversion, drill and calculation tables on the reverse, are treated as drawing and mathematical instruments where their predominant functional character is for drawing and mathematical work. Classification under Heading 90.17 depends on overall use and design, not on the mere presence of ordinary length markings. The HSN note on divided scales does not override that functional character. Accordingly, such goods fall under sub-heading 9017.10 rather than 9017.90, and the nil-duty classification means any confirmed duty demand cannot be sustained on that basis. en-us Fri, 13 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 15:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112092 Steel scales engraved with inch and centimetre markings, together with conversion, drill and calculation tables on the reverse, are treated as drawing and mathematical instruments where their predominant functional character is for drawing and mathematical work. Classification under Heading 90.17 depends on overall use and design, not on the mere presence of ordinary length markings. The HSN note on divided scales does not override that functional character. Accordingly, such goods fall under sub-heading 9017.10 rather than 9017.90, and the nil-duty classification means any confirmed duty demand cannot be sustained on that basis. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112092