1996 (3) TMI 329

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....per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order of the Collector of Customs (Appeals), Bombay confirming the order of the Assistant Collector by which the benefit of the concessional rate of duty in terms of Notification No. 49/78 at Serial No. 13 thereof was denied to 'Surface finish/Roughness Measuring equipment' imported by the appellants herein on the g....

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....nd smooth thus may be afflicted with waviness thus In any case it can never be perfectly smooth and will always have some roughness texture which may vary from fine to coarse according to the finishing process used. Some surfaces may exhibit both roughness and waviness like that shown in Figure 1. Surtronic 3 provides a numerical assessment of the roughness (but not the waviness or curvature) ....

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....ght of the profile above and below this centre line (Figure 2-B). The profile can be recorded by means of the optional recorder although the waviness may be attenuated due to the use of the skid on the pick up. The equipment includes the following :- 1. Display - traverse unit 2. Rechargeable battery 3. Standard Pick up 4. Roll and bore plate 5. Roughness standard 6.....