2009 (11) TMI 261

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....ndent. [Order]. - The respondents herein presented a bill of entry dated 12-1-2005 for assessment and clearance of 'measuring tapes' along with other goods like stethoscope holder and testing pin etc. For the import of 'measuring tapes', registration with the Department of Weights and Measures in accordance with the Standards of Weights and Measures Act, 1976 (hereinafter referred to as SWM Act....

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....de the adjudication order, hence this appeal by the Revenue. 2. I have heard both sides. In terms of Section 47(1), no dealer or manufacturer shall export or import any weight or measure unless he is registered under the Section as such exporter or importer as the case may be. Section 2 (c) of the SWM Act defines a "dealer" as a person who, or a firm or a Hindu Undivided Family, which carried) ....