1987 (7) TMI 264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 prayer of the appellants is that the basic d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld 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 measuring and checking functions. This is the findi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o 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 is not applicable to their goods. It is, no doubt, tr....