1987 (7) TMI 264

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....ha, JDR., for the Respondent. [Order Per : K.L. Rekhi, Member (T)]. - At the out set, after hearing both sides, we allowed the change in the name of the appellants as above. 2.  The appellants imported Electrical Noise Testing Equipment. It was assessed by the lower authorities under Heading 90.28(4) read with 90.16(1) of the Customs Tariff Act, 1975 at 60% basic customs duty. The pr....

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....ctive case. We feel that the correct approach would be to read the catalogue as a whole. So read, it clearly brings out that the goods are a measuring-cum-checking instruments. For checking whether the irregularities in a bearing are within the tolerance limit or not, the instrument must first measure the level of the  irregularities. It is thus a combination instrument incorporating both mea....

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....ernate plea, exemption notification No. 394/76-Cus., no doubt, covers both - (1) measuring instruments as well as (2) measuring-cum-checking instruments, but it covers only those of such instruments as fall under Heading 90.16 (i.e., the non-electrical type). Since the appellants' goods are electrical and fall under Heading 90.28 which heading is not specified in the notification, the notification....