1989 (12) TMI 176

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.... K.S. Venkataramani, Member (T)].  - This appeal is directed against the order dated 29-3-1984 passed by the Collector of Central Excise (Appeals) Bombay by which he had upheld the order dated 28-10-1980 passed by the Assistant Collector of Central Excise, Division I, Pune. The appellants manufacture dial gauges and pneumatic gauges on which they initially paid duty under Item 68 of Central ....

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....ematical instruments for reading the size of the components with the help of the dial and perform no other function, and that they are thus only mathematical instruments. They have also referred to the affidavits produced by them from persons in the trade to show that the goods are commercially known as mathematical instruments. 3. Shri S. Chakraborti, the learned Departmental Representative cont....

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....uges and pneumatic gauges which with the help of dials are designed to check and measure inside and outside tolerance of dimensions, size of components. Their own claim for exemption was based also on the ground that these were assessed to duty under Customs Tariff Act, 1975 under Heading 90.16 and they also cited and relied upon the CCCN Explanatory Notes. The Explanatory Notes to Heading 90.16 r....

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....llants are not tools as they perform the function of measuring the accuracy or size of the components and parts which is a further confirmation of the nature of the goods as measuring instruments rather than mathematical instruments. Further, the appellants have not stated anywhere what is the mathematical principle involved in its design and application and the presence of the dial therein would ....