1987 (8) TMI 196

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....ed goods were measuring and checking instruments. 2. The Asstt. Collector rejected the claim for the notification as on perusal of the invoice he found that the imported goods comprised complete equipment consisting of Gas Flow equipment. Leakage Test equipment and Calibration and Flow rate equipment. He held that basically the function of the equipment was to calibrate and to test and not to measure anything, according to the leaflet produced by the importers. The Asstt. Collector's view was based on the ground that these equipment's were parts of a complete system and could not work independently. In the opinion of the Asstt. Collector, even if the instruments could work individually the function of the same was only checking and ....

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....by Heading 9031.20. Shri Gopi Nath submitted that Test Benches are not measuring or checking instruments but were intended only for checking particular projects. Therefore, the imported goods should be classified under 9031.20, as done by the customs authorities. 6. Shri Gopi Nath invited our attention to the literature filed by the appellants before the lower authorities. He filed a copy of the same stating that the same was filed, before the lower authorities. (This was not contradicted by the appellants). These documents refer to 4 equipments referred to as Project Nos. 060501 to 060504. Each of the documents shows that the leak test equipment, flow rate equipment for the gas flow rate test equipment, leak test equipment, calibra....