1997 (11) TMI 306

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....DR, for the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to benefit of Notification No. 118/86 which is available in respect of Measuring Instruments. The appellants' goods are for spotting out various defects like, cracking, damage etc. to the carcase and which are not visible to the Eye. The tyre is rotated and the beam from the unit fixes-....

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....acks or other defects in materials (bars, tubes, profiles, machined articles, such as screws, needles etc.). These operate either by observing the cathode-ray screen diagram resulting from magnetic variations, or by direct reading of variations in magnetic permeability as indicated on a graduated scale or by the use of ultrasonic waves. The latter group includes ultrasonic instruments for checking....

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....d therefore the benefit of notification should be allowed. 5. The ld. SDR for the department has pleaded that for an instrument to be designated as "measuring instruments" the parameters which is to be measured should be known and the units in which it is to be measured should also be indicated. He has pleaded in the present case, merely the defective portions are identified and no measure....