TaxTMI 
TaxTMI 
1996 (12) TMI 148
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....Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector of Customs, Bangalore dated 13-7-1987. The appellants had requested, when the matter had come up on the board last occasion, that they will be submitting technical literature and the case may be decided on that basis. Accordingly, we have gone through the Appeal Memorandum, written s....
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....e goods were confiscated and the fine was also imposed. 4. In this connection, he would draw our attention to the Write up/technical material filed by the appellants and it was his submission that it shows that their instrument was capable of testing hardness not only by the Vickers scale but also by other methods i.e.`knoop and scratch.' 5. It was his submission that while the iss....
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....boring operation; whereas the machine which was capable of performing drilling & milling in addition to boring, as such the benefit could not be granted for the same. On the same analogy, the Notification No. 49/78 is not available in the case of imported item. 6. The learned DR also stated that Vickers Hardness test using the Diamond Pyramid Indentor was subsequently improved so that hard....
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....s Knoop and Scratch method. In our view, the fact that the machine known as [Vickers] Tester can be utilised for measuring hardness by more than one methods, does not have any bearing on the case before us because the Notification No. 49/78 extends the benefit to Vicker's Hardness Tester; And admittedly, the machine is known as such in the market. In this connection, we also note that in the case ....