1998 (9) TMI 208

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....r alia to measuring instrument. Benefit of Notification has been claimed by the respondents herein because they feel it is covered by Sl. No. 45 of the table to the Notification pertaining to "Electrical measuring, checking, analysing or automatically controlling instruments and apparatus". The said expression has been defined by explanation (6) of Notifi-cation as follows :- (6) "Electrical measuring, checking, analysing or automatically controlling - instrument and apparatus" means:- (a) instruments or apparatus for measuring or checking electrical quantities: (b) Machines, applliances, instruments or apparatus of a kind described in Heading Nos. 90.14, 90.15, 90.16, 90.17, 90.25, 90.26, 90.27, 90.29, (other than strobo....

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....el. Therefore, the measurement is done on the basis of mechanical principle on which pump works. On this basis the benefit of Notification 189/92-Cus. is proposed to be denied to the respondents. 4. We have heard both sides. We observe that the judgment of the lower appellate authority is more logical. It is no doubt, true, that geared pump brings a certain quantity of oil from the oil tank to the measuring vessel. But the actual measurement in a consumption cycle is essentially done by the load cell as described by the lower appellate authority in the impugned order. The finding of the lower appellate authority is based on a reading of the catalogue. Revenue's only ground is that the role played by gear pump is primary and there is....