2005 (3) TMI 553

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..... t. [Order per : C.N.B. Nair, Member (T) (Oral)]. - In this appeal the Revenue contends that Uster Ring Data and Uster Classimat are required to be classified under Heading 85.18/27 as against the Commissioner's finding that they are rightly to be classified under Heading 90.16(2). 2. Perused the records and heard both sides. 3. When this case came up before us last time, it was rema .....

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..... ecking instruments. The literature on record shows how the item in question captures the features of the yarn and transmitted it to control equipment. Thus it is a checking instrument that is essential for ensuring quality of yarn. In the facts of the case, the Commissioner was right in ordering the classification as noted by him. There is no merit in the appeal and it is rejected.
Case laws, .....

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