1997 (12) TMI 211

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....ment in question is not complete stand alone machine since the machine by itself cannot perform the test as claimed but has to be linked with a computer to get the results. 3. The ld. advocate for the appellants has pleaded that with the advancement of technology the suppliers have come out with an advanced version of the testing machine and the output is obtained through a computer. He has pleaded so far as the machine is concerned, the same is for incircuit testing and just because it functions and gives the result through the computer would not make it any the less a testing machine. 4. The ld. JDR for the department has pleaded that while the machine has been described as incircuit testing machine, same cannot be conside....

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.... a reading of the catalogue shows that the appellant's equipment is for PCB incircuit testing and is to function with the help of the software. The machine, as it is, is designed for the specified testing purposes which are covered by the OGL and the description in the notification in question at Sl. No. 24. We observe that with the advancement of technology and with the developments in the field of automation, there are number of machines which are functional along with the computers. Just because a machine functions along with computer it does not detract from its functional capability for it to be considered as machine designed for a particular purpose. The machine, it is seen, has been invoiced as incircuit testing machine. The Hon'ble ....