https://www.taxtmi.com/caselaws?id=165843 Rotary sub-standard meters were held not to fall within Item 33E of the Central Excise Tariff because that entry covered electricity supply meters designed to measure and register electricity consumption in ampere hours or watt hours. The goods were used only to test the accuracy of other meters, could not record consumption in the required manner, and were portable testing kits rather than meters installed in consumers' premises. Trade understanding and technical literature also did not treat them as electricity supply meters, so the classification under Item 33E was rejected and the review proceedings were dropped. en-us Thu, 14 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165843 Rotary sub-standard meters were held not to fall within Item 33E of the Central Excise Tariff because that entry covered electricity supply meters designed to measure and register electricity consumption in ampere hours or watt hours. The goods were used only to test the accuracy of other meters, could not record consumption in the required manner, and were portable testing kits rather than meters installed in consumers' premises. Trade understanding and technical literature also did not treat them as electricity supply meters, so the classification under Item 33E was rejected and the review proceedings were dropped. Case-Laws Central Excise Thu, 14 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165843