9911796707
TMI Blog1987 (7) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Government of India F. No. 380.131.81.CUS II dated nil was meant to set aside the order of Appellant Collector Custom, Madras No. C-3.1147.81, dated 12-5-1981. The item in dispute is Coordinate Measuring Machine imported by M/s. Sundaram Clayton Limited, Madras under bill of entry No. D1323, dated 25-4-1980. 2. The learned Counse for the department said that there is nothing to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not only workpiece but also gauges, tools, jigs etc. etc. It is proficient as a universal measuring machine that the department has in mind. 4. The balance, however, is in favour of the department case. There can be little doubt when we refer to the description of operation of the imported Coordinate Measuring Machine that it is a machine for measuring small workpieces; that is to say, it is me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducted not only externally but, also internally in recess, internal and external threads etc. And this is not all; it must do measurements simultaneously at different planes when such pieces or tool are presented to it. 6. Therefore, Appellate Collector was mistaken in his appraisal of the dispute. We consider that Assistant Collector was correct. We set aside the order of Appellate Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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