TMI Blog1997 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : V.P. Gulati, Vice President]. The issue in the appeal relates to benefit of Notification 139/90. The item imported is automatic coating thickness measuring instrument and is described as Fisherscope X-ray 1510. The benefit is claimed under Sl. No. 40 of the Notification. This Serial No. reads as under : Electrical measuring, checking or automatically controlling i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities, the operation of which depends on an electrical phenomenon varying according to the factor to be controlled." [Notification No. 139/90-Cus., dated 20-3-1990.] 2. Shri R. Raghavan, learned Counsel for the appellants has pleaded that in terms of this explanation the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be taken to be covered by this category. 3. Shri V. Thyagaraj, the learned SDR for the department has pleaded that the scope of the instrument as apparatus as enumerated under sub-heading (c) above is rather limited and these are such of those instruments as are required for measurement of the intensity or detecting various types of radiations as are enumerated under this sub-heading. He has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verage of the type of instrument or apparatus under Sl. No. (c) under the explanation or use therein can be taken to be only such as are designed for measuring or detecting the radiation as enumerated in the sub-heading. In the above view of the matter, we are of the view that the appellants have been rightly denied the benefit of the Notification. We, therefore, dismiss the appeal. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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