1997 (8) TMI 238

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....he Respondents. [Order per : S.S. Kang, Member (J)]. -  When the case was called, none appeared on behalf of the appellants. A notice for today's hearing had been issued on 11-7-1997 and the notice was duly acknowledged by the respondents. In these circumstances, the appeal is being taken up in the absence of the respondents. 2. The Revenue filed these appeals against the common....

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....ion exempts goods specified in column 3 of the table annexed thereto falling within chapters of the tariff specified in column 2 of the said Table from whole of auxiliary duty. At Sr. No. 37 the following entry occurs in the said table :   Sr. No. Chapters of the First Schedule to the Customs Tariff Act, 1975 Description of goods   37 90 Electrical, measuring, che....

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....ing, analysing or automatically controlling instruments and apparatus.' Hence, as per explanation given in the said notification under 6(b) the Heading 90.31 includes machines, appliance, instruments or apparatus. Therefore, the distinction made by the Assistant Collector between apparatus and instrument is not justified nor is it borne out by the wordings of the notification. Since goods are spec....