1997 (3) TMI 217

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.... Respondent. [Order]. -  The issue for decision in this appeal is whether densitometer used by the appellant, in his factory for manufacture of photographic chemical is `capital goods' within the meaning of Rule 57Q. 2. I have heard both sides. 3. The Collector (Appeals), in his order, has held that the densitometer is only used for testing and measuring chemicals used i....

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....ities obtained of the finished goods being manufactured. 3. The densitometer is defined in the Chamber's dictionary of Science and Technology "any instrument for measuring the optical transmission or reflecting properties of a material, in particular the optical density (absorbance) of exposed and processed photographic images". It is thus seen that the appellant uses the densitometer as t....