1987 (7) TMI 401

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....ndent. [Order per : H.R. Syiem, Member (T)].  - The notice issued by the Government of India F. No. 380.131.81.CUS II dated nil was meant to set aside the order of Appellant Collector Custom, Madras No. C-3.1147.81, dated 12-5-1981. The item in dispute is Coordinate Measuring Machine imported by M/s. Sundaram Clayton Limited, Madras under bill of entry No. D1323, dated 25-4-1980. 2. ....

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....thought this machine can measure only workpieces. This machine measures not only workpiece but also gauges, tools, jigs etc. etc. It is proficient as a universal measuring machine that the department has in mind. 4. The balance, however, is in favour of the department case. There can be little doubt when we refer to the description of operation of the imported Coordinate Measuring Machine that ....