1996 (11) TMI 143

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....for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order in Appeal No. CAL-CUS-667/87, dated 30-3-1987 of Collector of Customs (Appeals), Calcutta. 2. The Appellants imported one Radial Clearance checking machine instrument with electronic measuring and control system. The goods were assessed to duty under Chapter Heading 9031.18 of Custo....

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....ot the same as checking and two terms are not synonymous. 5. We have heard both sides. The Technical literature relating to the radial clearance measuring instrument MGL-35-3/MGL-22/3 at Page 52 of the Appeal papers indicates that the impugned goods are designed to measure radial clearances. Radial Internal clearances is defined in Indian Standard Institution page 7 of the paper book as : ....

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....ion to the stationary ring in both cases permitting the greatest eccentric displacement, and with the rolling bodies, unrestrained by frictional forces, assuming such a position between the races of both rings that the movable ring may take up absolutely extreme eccentric position in relation to the stationery ring. 6. The letter dated 12-1-1987 placed at page 27 or the appeal papers from ....