1997 (1) TMI 166

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....rder per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against the Order-in-Appeal No. 241/88-BCH, dated 6-1-1988 of Collector of Customs (Appeals), Bombay. The appellants imported Universal Measuring Machine Validator and claimed classification of these machines under CTH 90.16(2). The claim of the appellants for assessment to concessional rate of duty under Notification No. 4....

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....ment to exemption under Serial No. 9 of Notification No. 49/78 came up for consideration before Tribunal in case of Kinetic Engineering Ltd. - 1988 (37) E.L.T. 61. The Tribunal held that the use of accessories listed in the catalogue for the imported machine would make it capable of making all the measurements listed at Serial No. 9 of the catalogue. All the Universal Measuring Machines have acces....