1996 (3) TMI 329

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....li, DR, for the Respondents. [Order 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' i....

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....t it measures. A surface which is nominally flat and 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 ass....

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....length 3. The Ra value of the surface is then the average height 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. St....