1994 (2) TMI 142

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....e Respondents. [Order per : P.C. Jain, Member (T)]. -  Brief facts : 1.1 The appellants herein imported Bendix 3 Co-ordinate Measuring and Marking Machine and claimed assessment under Heading 90.28(4) read with Tariff Heading 90.16(1) read with benefit of Notification No. 394-Cus. of 1976. Benefit of the said notification was, however, denied without disputing the classification unde....

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....; reproduced below :- *      *      *      *   *      *      * 2.1 Learned Advocate, Shri L.P. Asthana for the appellants has urged that the lower authorities have erred in finding that the primary function of the machine is more than measuring and checking a....

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....ecking." 2.2 He submits in view of the foregoing applications that checking and measuring of machine parts for the purpose of quality control is the primary and the sole function. Marking function of the machine is a supplemental function to make the checkings and measurement carried out on a work piece more meaningful. He, therefore, submits that the machine is fully covered by the Notificatio....

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....d with consequential relief. 3.1 Learned SDR., Shri B.K. Singh for the Revenue, on the other hand, reiterates the findings of the lower appellate authority already set out. He submits that the Notification 394/76 should be strictly read which allows benefit of lower duty to checking or measuring instrument. Function of the imported machine is to mark out the dimensions of the work piece and the....