1983 (7) TMI 316

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....R, for the Respondent. ORDER The Revision Application dated 8th July, 1982 filed against Order No. S/49-1070/79R, dated 7-4-1980 has been transferred to the Tribunal by the Govt. of India for disposal in terms of Section 131(B)(2) of the Customs Act, 1962. 2. A Goulder Mikron Make 2A Rolling Gear Tester was imported and assessed to duty under Heading 90.16(2) under B/E 1971/648, date....

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....ine an individual error, whereas the machine imported determines composite errors i.e., eccentricity, profile and tooth spacing, all three taken together and not individually. Since the appellants could not furnish any additional information to throw light on Rolling Gear Tester or Gear Eccentricity Tester and explain how the machine could determine individual errors or show that the machine is ba....

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....n, the appellants furnished a certificate by the manufacturer that the machine is a gear eccentricity tester. They cite Engg. Metrology which indicates maximum composite error as eccentricity and that the gear eccentricity tester measures this and not the individual error. An extract of DIN 3960 Item 4.18, to indicate that run out is nothing but a composite error (eccentricity) as well as relevant....