9911796707
TMI Blog1999 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... st, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the only issue for our consideration is whether the precision balances of the models which are in dispute, were the precision balances of sensitivity of 5 mg. or better. The respondents are M/s. Anamed Instrument P. Ltd. The respondents had claimed exemption under Notification No. 79/90-C.E., dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of Notification was not available to the balances of sensitivity of 5 cgm. or better. We find that the Collector of Central Excise (Appeals) specifically mentioned that the sensitivity was 0.002 gm. We, therefore, consider that the benefit of Notification No. 79/90-C.E., dated 20-3-1990 had been rightly extended in favour of the balances model having sensitivity of 0.002 gm. We do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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