TaxTMI 
TaxTMI 
1987 (3) TMI 340
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....rred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. The Revision Application was received in the Ministry of Finance on 11-1-1982. The appellant has made a prayer for condonation of delay on page 1 of the Revision Application and has mentioned that the order in appeal is dated 30-6-1981 and was despatched on 30-6-1981 and the Revision Application could not be filed within six months from the date of despatch of the order as the appellants had to secure certain information from the suppliers M/s. Bosch, Germany which the appellants did not get. In the Revision Application there is no mention of the date of service of the order in appeal. 3. Shri J. Gopinath, the learne....
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....e goods as per invoice was found to be DM 26937.47 (equivalent to Rs. 100139/-). As per catalogue produced by the appellant before the Assistant Collector, it was found that these three items constituted complete test set. The appellant had claimed the classification of these three items under Heading 90.24(1) as these were used to measure flow of oil in the testing of engine and pumps. The Assistant Collector had observed that from the catalogue it was evident that the test set comprising of these three units was used for checking, setting and testing of fuel injection pumps and testing and adjustment of regulators and injection timings mechanisms and transfer pumps; and as such was a multi-purpose apparatus and did not fall under Heading ....
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....ri Gopinath has pleaded that the imported goods do not fall under the Heading 90.24(1) which relates to instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven draught regulators), not being articles falling within Heading No. 90.14 and sub-heading (1) of Heading 90.24 relates to 'not elsewhere specified'. He states that the appellants also cannot have the benefit of Notification No. 394/76, dated 2-8-1976 and states that the benefit of the notification can only be given if the imported goods possess one function....
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....alculators and the like; measuring or checking instruments, appliances and machines, not falling within any other heading of this chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors: (1) Not elsewhere specified." Notification No. 394/76-Cus., dated 2-8-1976 is also reproduced below :- "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts :- (1) measuring instruments; and (2) instruments used both for purposes of measuring and checking, falling under Heading No. 90.16 of the First Schedule to the Customs Tariff Act, 19....