2004 (2) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts is involved. In Appeal No. E/2625/2002, the duty confirmed is Rs. 38,926/- for the period September, 1988 to February, 1989 while in the second Appeal No. 2624/2002, the period is from March, 1999 to August, 1999 and the duty confirmed is Rs. 66,944/- on the appellants who are engaged in the manufacture of steel scales. The classification of these scales, claimed by the appellants is under sub-heading 9017.10 being drawing and mathematics instruments, while according to the department, it should be under sub-heading 9017.90. 2. The learned Counsel has contended that the steel scales manufactured by the appellants are drawing and mathematical instructions as on the front side of the scales on the one edge, inches and on the other ed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....here in this chapter. The sub-heading 9017.10 of this heading covers drawing and mathematical instruments. While sub-heading 9017.90 applies to "others". The authority below has classified under this Heading 9017.90 on the ground that the scales are primarily meant for measuring distance between two points and for that reason, cms/ inches had been marked on the front side of the scales. The scales can be termed as instruments for measuring length for use in hand. But we are unable to subscribe to this ground. The learned Counsel has produced one sample of the steel scale being manufactured by the appellants during the course of arguments and we have examined the same. We find that on its front side, on one edge inches and on the opposite ed....