1988 (6) TMI 156

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..... - The appellants imported a Universal Measuring Machine Model CORDIMET 700. They cleared the machine on payment of customs duty as assessed. They then made an application for refund of differential of the customs duty paid by them on the ground under Notification No. 49/78-Cus. Sl. No. 9, the goods were entitled to concessional assessment as Universal Measuring Instrument to check gauge, tools, .....

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..... t there are various accessories for various purposes. Depending on the need, the importer gets such accessories which are relevant to his purpose. He explained that given all the accessories, all the functions listed in the notification could be discharged by this imported machine. 3. Shri Gopinath, the learned representative of the department opposing the appellants submitted that according to .....

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..... her confirmed that all the universal measuring machines have accessories without which they could not do the measurements. 5. We note the arguments of Shri Deshpandey that as the present importer s needs are limited he did not import all the accessories. As the machine needs accessories to do all the measurements, the entry at Sl. No. 9 of the notification has to be interpreted to mean that the .....

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