1995 (5) TMI 151

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....dhi, Advocate, for the Respondent. [Order]. -  The issue for decision in this appeal is classification of eddy current non-destructive detector. The Collector of Customs (Appeal) Bombay had held that the item is classifiable under Heading 90.28(4)/90.16(1) of the Customs Tariff. The Collector of Customs in his appeal seeks to restore the original confiscation vested by the Assistant Col....

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....ects but also measures the dimensions of these defects. He relies on the order of the Assistant Collector to say that the catalogue and technical literature relied upon by the Assistant Collector to show that the instrument measures the defects. He also relies upon the write-up which the respondent had furnished at the time of assessment. 5. Shri Gandhi says that the write-ups and literatu....

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.... defects. There is however a difference between detecting the defect and measuring it accurately. Measurement involves determining the specifications of the defect which is to be measured. The finding of the Asstt. Collector does not indicate that its machine can specifically measure each of the defect and it actually portrays the dimensions of the defects. It may perhaps show the location of the ....

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...., we are of the view that even if the instruments are held to be capable of measuring, they would be entitled to benefit of Notification No. 194/76-Cus. Even going by interpretation of the department, it cannot be disputed that instrument would be a measuring and checking instrument because a measuring instrument could give exact and accurate size of the various defects. These would, therefore be ....