1997 (10) TMI 250

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....or the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to benefit of Notification 139/90. The item imported is automatic coating thickness measuring instrument and is described as Fisherscope X-ray 1510. The benefit is claimed under Sl. No. 40 of the Notification. This Serial No. reads as under : "Electrical measuring, checking or automatical....

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....imilar radiations; and (d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities, the operation of which depends on an electrical phenomenon varying according to the factor to be controlled."    [Notification No. 139/90-Cus., dated 20-3-1990.] 2. Shri R. Raghavan, learned Counsel for the....

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.... is finally determind. He, therefore, pleaded that the appellants should be taken to be covered by this category. 3. Shri V. Thyagaraj, the learned SDR for the department has pleaded that the scope of the instrument as apparatus as enumerated under sub-heading (c) above is rather limited and these are such of those instruments as are required for measurement of the intensity or detecting v....