1996 (11) TMI 143

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..... er (T)]. This appeal is directed against order in Appeal No. CAL-CUS-667/87, dated 30-3-1987 of Collector of Customs (Appeals), Calcutta. 2. The Appellants imported one Radial Clearance checking machine instrument with electronic measuring and control system. The goods were assessed to duty under Chapter Heading 9031.18 of Customs Tariff Act, 1975. Their claim for concessional rate of duty .....

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..... rd both sides. The Technical literature relating to the radial clearance measuring instrument MGL-35-3/MGL-22/3 at Page 52 of the Appeal papers indicates that the impugned goods are designed to measure radial clearances. Radial Internal clearances is defined in Indian Standard Institution page 7 of the paper book as : The internal radial clearances of a non preloaded ball or roller bearing, cap .....

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..... cement, and with the rolling bodies, unrestrained by frictional forces, assuming such a position between the races of both rings that the movable ring may take up absolutely extreme eccentric position in relation to the stationery ring. 6. The letter dated 12-1-1987 placed at page 27 or the appeal papers from the suppliers certifies that they have delivered the radial clearance measuring machine .....

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