Home Case Index All Cases Customs Customs + AT Customs - 2006 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (12) TMI 368 - AT - CustomsClassification of Goods - checking or measuring the pressure air leak tester - HELD THAT:- From the product literature, we noticed that the Air Leak Tester is a high precision measuring and checking instruments incorporating different pressure sensor which measures and checks the volume or pressure of air/gas and determines the existence of leakage of air/gas and the rate of leak. The leakage is determined only based on measurement of pressure. In view of the actual position, the impugned item can definitely be classified an instrument for measuring or checking pressure. When there is a specific entry, there is no need to come to residual entry preferred by the Revenue. Moreover, the Commissioner (Appeals) has given a very detailed finding after going through the literature and HSN Explanatory Notes. The case laws relied on by the Respondents are also relevant. Thus, we do not find any merit in the Revenue’s appeal and the same is rejected.
|